Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (3) TMI 1174 - MADRAS HIGH COURT

2015 (3) TMI 1174 - MADRAS HIGH COURT - TMI - 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 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ention and allowed the W.P. No.2038 of 2013 on 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 proof of payment of tax on purchases made. 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 the input tax cred .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the dealer. It is therefore, for the department 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 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version