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M/s Vishnu Agencies Versus The Commercial Tax Officer Shevapet (North) Circle, Salem

2015 (6) TMI 193 - MADRAS HIGH COURT

Input tax credit - respondent has failed to note that the petitioner in inconformity with Section 19(10) (a) of Tamil Nadu Value Added Tax Act of 2006 and Rule 10(2) - Held that:- Petitioner has submitted all the necessary details, more particularly the information such as Registration Certificate Numbers under the TNVAT Act of the sellers and dealers. Therefore, when the petitioner has initially discharged his burden as per Section 19(10)(a) of the TNVAT Act, showing that the goods have been su .....

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ut considering the objections and by merely taking note of the proposal of the Enforcement Officer. - Decided in favour of assessee. - W.P. Nos. 12182 to 12184 & 12188 to 12190 of 2015, M.P.Nos.1 to 1 and 2 to 2 of 2015 - Dated:- 24-4-2015 - T. Raja,J. For the Petitioner : Ms. R Hemalatha For the Respondent : Mr. S Kanmani Annamalai, in all WPs Additional Government Pleader (T) ORDER There are six writ petitions filed taking a common ground to assail the impugned orders passed by the Assessment .....

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each and every month, instead of allowing the claim of Input Tax Credit, the respondent is repeatedly requesting the petitioner the same particulars and that indicates non- application of mind, that the particulars sought for by the respondent, having been furnished, have not been looked into. Secondly, it was argued that as per Section 19(10)(a) of TNVAT Act, it is for the petitioner to initially discharge the burden that the goods have been subjected to tax at an earlier stage. Accordingly, t .....

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gly came to a pre-matured conclusion, without applying his independent mind. Such approach having been deprecated by this court in a reported case of M/s. Amutha Metals Vs. Commercial Tax Officer, Mannady (East) Assessment Circle, Chennai, reported in [2007] 9 VST 478 (Mad), the impugned order is liable to go. Relying on the said judgment, he also submitted that when the petitioner in all these cases have given detailed objections, accepting the notices issued by the Assessing Officer, it is for .....

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tion Certificate Numbers under the TNVAT Act of the sellers and dealers. Therefore, when the petitioner has initially discharged his burden as per Section 19(10)(a) of the TNVAT Act, showing that the goods have been subjected to tax at an earlier stage, the respondent ought to have considered the same. Although he is liable to apply his mind, without doing so, by merely resorting to the alleged demand made by the petitioner before the Enforcement Officer, Enforcement Wing. With regard to the pro .....

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to the effect that : "... Their objections were examined in detail. The dealers should have placed all the facts before the inspecting officials. But they did not do so. They had given an admitted statement to the effect that the purchases were made from unregistered dealers and sold and that they were not in a position to produce purchase bills. In as much as they had admitted and even paid tax to some extent as per their statement now I find no reason to deviate from the proposals." .....

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