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Tvl Raymix Concrete India Pvt. Ltd., rep. by its Chief Accountant S.M. Sekar Versus Assistant Commissioner (CT) , The Commercial Tax Officer, Chennai

2015 (3) TMI 1174 - MADRAS HIGH COURT

Liability for non payment of selling dealer - Respondent submitted that petitioner has got alternative remedy to agitate the issue - Held that:- the writ petition has to be allowed and the alternative remedy is not a bar for entertaining the writ pet .....

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lai, Additional Government Pleader (T) ORDER With the consent on either side the Writ Petition itself is taken up for final disposal at the admission stage. 2. The petitioner has come forward with the aforesaid prayer. 3. Learned counsel for the peti .....

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29.01.2013, which reads as follows: It is another matter that the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer. It cannot be mulcted on the petitioner-purchasing dealer, which had shown pr .....

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as 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 .....

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t to proceed against the selling dealer for recovery of tax in the manner known to law. The provision under which the present action has been initiated, namely invoking sub-section (16) of Section 19, does not appear to be correct on the admitted fac .....

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As a result, all the orders are liable to be set aside. 4. 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 petition .....

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