TMI Blog2015 (8) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act on the ground that the sellers have not paid the tax to the department, the writ petition is allowed and the impugned order is set aside - Decided in favour of assessee. - W P No.18036 of 2015, M P No.1 of 2015 - - - Dated:- 9-6-2015 - T. Raja, J. For the Appellant : Mr Adithya Reddy For the Respondent : Mr ANR Jayapratap, GA (T) ORDER Heard Mr.Adithya Reddy, learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 (hereinafter after referred to as the TNVAT Act) with registration No.TIN33984400200, has been filing the monthly returns for the year 2007-2008, by availing Input Tax Credit under Section 19 of the TNVAT Act for ₹ 14,59,749/-, which was equal to the tax paid by them to another registered dealer Tvl. Hindustan Uniliver Limited, Tamil Nadu (TIN 33984400200) at the times of purchases of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t issued notice in TIN No.33984400200/2007-08 dated 27.03.2015, alleging that in respect of the ITC claimed by them for the said year, the selling dealers have not paid tax to the Government to the extent shown in the following table:- Sl. No Selling Dealer ITC claimed by the petitioner (Buying Dealer) (Rs) Tax paid by the Selling De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowing pretty well that the ratio laid down by this Court has become final, holding that on the basis of selling dealers having not paid the tax to the department, the ITC claimed by the dealer cannot be reversed under Section 19(1) of the TNVAT Act, the respondent, has passed the impugned order and therefore, the same is liable to be set aside. 3.6 In support of the above contentions, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally held that the ITC claimed by the dealers cannot be reversed under Section 19(1) of TNVAT Act on the ground that the sellers have not paid the tax to the department, the writ petition is allowed and the impugned order is set aside. However, it is open to the respondent to proceed against the sellers, if so advised. No costs. Connected miscellaneous petition is closed. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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