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TMI Blog2016 (3) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader JUDGMENT The petitioner has filed the above writ petitions to issue a Writ of Certiorari to call for the records relating to the impugned orders dated 30.12.2015 passed by the respondent in respect of assessment years 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15 and to quash the same. 2. Writ petitions were filed to reverse the Input Tax Credit along with the consequential imposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (60) VST 283 (Mad) [Sri Vinayaga Agencies v. The Assistant Commissioner (CT), Chennai and another], allowed the writ petition. 4. In the judgement reported in 2013 (60) VST 283 (Mad) [cited surpa], in paragraph No.9, it has been held as follows:- "9. Sub-section (16) of section 19 states that the Input Tax Credit availed is provisional. It, however, does not empower the authority to revoke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted facts as above. All the revision orders revising the Input Tax Credit on the admitted case of tax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and contrary to the provisions of the TNVAT Act and Rules. As a result, all the orders are liable to be set aside." 5. Mr.Manoharan Sundaram, learned Additional Government Pleader, takes notice for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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