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2015 (3) TMI 1174

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..... remedy is not a bar for entertaining the writ petition. Therefore, the impugned order is set aside. - Decided in favour of petitioner - W.P.No.7522 of 2015 and M.P.No.1 of 2015 - - - Dated:- 18-3-2015 - MR. JUSTICE S.VAIDYANATHAN For the Petitioner : Mr.S.P.Asokan For the Respondent: Mr. Kanmani Annamalai, Additional Government Pleader (T) ORDER With the consent on either s .....

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..... iled is provisional. It, however, does not empower the authority to revoke the input tax credit availed on a plea that the selling dealer has not paid the tax. It only relates to incorrect, incomplete or improper claim of input tax credit by the dealer. It is not so in these cases. In the present case, the petitioner-dealer, admittedly, had paid the tax to the selling dealer and claimed input tax .....

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..... Learned Additional Government Pleader appearing for the respondent would submit that the petitioner has got alternative remedy to agitate the issue. He would further contend that the petitioner was given due opportunity and his objections were considered and the authority has passed a detailed order, which is extracted below: In the absence of documents proving that the selling dealers are not .....

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