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2015 (4) TMI 319 - MADRAS HIGH COURT

2015 (4) TMI 319 - MADRAS HIGH COURT - TMI - Denial of input tax credit - Liability of purchasing dealer - According to the Petitioner, his duty is only to show that the purchaser has paid the tax - Held that:- The respondent has filed a counter affidavit and submitted that it is after all a notice and it is for them to produce the purchase tax and admittedly, the Petitioner has not produced the connected documents to prove the tax payments and straightway filed these Writ Petitions and therefor .....

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ss appropriate orders on merits and in accordance with law. - Petition disposed of. - WP (MD) Nos. 15322 of 2013, WP (MD) Nos. 15323 to 15342 of 2013, WP (MD) Nos. 13897 to 13913 of 2013 - Dated:- 13-3-2015 - B. Rajendran,J. For the Appellants : Mr R L Ramani, Sr. Counsel & M/s Raja Jeya Chandra Paul For the Respondent : Mr A Muthukaruppan, Addl. Govt. Pleader ORDER All these Writ Petitions are filed challenging the notice calling upon the Petitioner to pay the tax as the selling dealers has .....

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e of purchase and hence the notice issued by the authorities is invalid. 3. The respondent has filed a counter affidavit and submitted that it is after all a notice and it is for them to produce the purchase tax and admittedly,the Petitioner has not produced the connected documents to prove the tax payments and straightway filed these Writ Petitions and therefore there is no violation of principles of natural justice and hence the Writ Petitions deserve no consideration and are liable to be dism .....

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fifteen days of receipt of this notice, failing which action will be taken to collect the amount as per the provisions of the TNVAT Act'2006. 5. It is very clearly stated that if the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer and it cannot be mulcted on the Petitioner-purchasing dealer who had shown the proof of payment of tax on the purchase made. In this connection, the learned counsel for the Petitioner relies on (2013) 60 VS .....

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nder the proviso to Section 19(1) of the TNVAT Act. That is availed of only by following rule 10(2). It is also not in dispute that the self-assessment has been made under Section 22(2) of the TNVAT Act and therefore the Petitioner was justified in claiming the input tax credit. 11. It is another matter that the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer. It cannot mulcted on the Petitioner-purchasing dealer, which had shown proof of .....

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