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M/s Bajaj Brothers Versus The Commercial Tax Officer Vellore (Rural) , Vellore

2015 (6) TMI 158 - MADRAS HIGH COURT

Denial of Input tax credit - Held that:- Respondent issued a notice dated 22.7.2013 stating that on verification of the returns filed by the petitioner for the assessment years through departmental website, it is noticed that mismatching transaction .....

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Rule 10(2) of Tamil Nadu Value Added Rules, 2007 claiming Input Tax Credit as per Section 19(11) of the said Act, the respondent ought not to have directed the petitioner to furnish the proof for payment of tax by the petitioner's seller for the pur .....

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T). - Decided in favour of assessee. - W P Nos. 5562 And 5563 of 2015, M P Nos. 1 And 2 of 2015 - Dated:- 24-4-2015 - T. Raja,J. For the Petitioner : Mr R Rajasekar For the Respondent : Mr S Kanmani Annamalai, Additional Government Pleader (T) ORDER .....

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issue raised in the petition is covered by the decision of this Court in Sri Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani - I Assessment Circle, Chennai and another ((2013) 60 VST 283 (Madras)). 2. The learned counsel appearing for .....

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nd 2012-2013 reporting total and taxable turnover. Whileso, the respondent issued a notice dated 22.7.2013 stating that on verification of the returns filed by the petitioner for the assessment years through departmental website, it is noticed that m .....

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adu Value Added Tax and Rule 10(2) of Tamil Nadu Value Added Rules, 2007 claiming Input Tax Credit as per Section 19(11) of the said Act, the respondent ought not to have directed the petitioner to furnish the proof for payment of tax by the petition .....

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hennai and another ((2013) 60 VST 283 (Madras)). 3. Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent, in reply to the aforesaid submission, submitted that the issue is squarely covered by the decision of this .....

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r: "....The provision of Section 19(1) clearly states that input tax credit can be claimed by the registered dealer, provided if the registered dealer establishes that the tax due on such purchase has been paid by him in the manner prescribed. T .....

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