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M/s. The Computer Consultants Versus The Assistant Commissioner (CT) , The Branch Manager, Canara Bank Ltd.

2016 (6) TMI 947 - MADRAS HIGH COURT

Input tax credit - TNVAT - non-filing of return by the selling dealer - challenge to the proceedings initiated by the AO where the Input Tax Credit (ITC) availed by the petitioner, has been reversed, on the ground that, it is in excess of what the petitioner is entitled to avail - Held that:- The ratio deducible from the decisions are that, ITC shall not be disallowed for the reasons that the seller had not been assessed, since the selling dealer has not filed returns. - Section 19 (1) states th .....

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d to be fastened on the selling dealer and not on the petitioner-dealer which had shown proof of payment of tax on purchases made. - Decided in favor of assessee. - Writ Petition Nos. 305 to 308 of 2016, W.M.P.Nos.194 to 201 of 2016 - Dated:- 2-6-2016 - The Hon'ble Mr.Justice T.S.Sivagnanam For the Petitioner : Mr. V. Sundareeswaran For the Respondent : Mr. S. Kanmani Annamalai ORDER Since the issue involved in these Writ Petition and the parties are one and the same, these Writ Petitions ha .....

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ssessing Officer, dated 28.09.2015, in and by which, the Input Tax Credit (ITC) availed by the petitioner, has been reversed, on the ground that, it is in excess of what the petitioner is entitled to avail. 4. The petitioner was served with a notice, dated 12.08.2015, stating that, on cross verification of the monthly returns for all the four years, viz., 2010-11, 2011-12, 2012-13 and 2013-14 from the Department's website, it is found that the petitioner had reported higher purchases and ava .....

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equested the Officer to verify the Annexure II of the sellers and to drop proceedings. The respondent, however, did not accept the explanation given by the petitioner, and passed the impugned orders. 5. Learned counsel appearing for the petitioner would submit that the ITC could not have been reversed based on website reports, and this has been held to be illegal, in several decisions. To buttress the said contention, reliance was placed on the decision of the Hon'ble Division Bench of Delhi .....

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re that, ITC shall not be disallowed for the reasons that the seller had not been assessed, since the selling dealer has not filed returns. In fact, the decision of the Delhi High Court was after amendment of the Act, yet, it was held that ITC shall not be disallowed for the earlier period, i.e., prior to the amendment. In the case of Infiniti Wholesale Ltd.,, referred above, this Court took into consideration the decision in the case of Althaf Shoes, referred above, and other decisions and held .....

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hile considering the said case, it was held that the circular issued by the Commissioner clearly states that so long as the vendor is found to be a registered dealer on the files of the Revenue, the claim of the assessee for refund could not be rejected nor delayed. Revenue in the said case did not deny, as a matter of fact, that the assessees vendors are all registered dealers on the files of the Revenue and the assessee had also given the TIN number of these vendors. When such particulars are .....

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by the Revenue. The mere fact that the Revenue had not made an assessment on the assessees vendor, per se, cannot stand in the way of the assessing officer considering the claim of the assessee under section 19 of the Tamil Nadu Value Added Tax Act. A reading of the circular issued by Commissioner along with the provisions of the Act makes it clear that there is nothing repugnant in the said circular issued by the Commissioner as a head of the Department as regards the provisions of the Act on i .....

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