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2016 (7) TMI 880 - MADRAS HIGH COURT

2016 (7) TMI 880 - MADRAS HIGH COURT - TMI - Reversal of input tax credit - the supplier dealers' Registration Certificates have been cancelled with retrospective effect - Held that:- In fact, the respondent has also recorded the fact that the petitioner has accounted for the purchases and made payment through cheques or banks. If that is the case, if there is any doubt, the respondent could have called for the bank statement. Without doing so, the question of completing the assessment by statin .....

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. Nos. 22219 to 22224 of 2016, W. M. P. Nos. 18955 to 18960 of 2016 - Dated:- 1-7-2016 - T. S. Sivagnanam, J. For the Petitioner : Ms.Hema Muralikrishnan For the Respondent : Mr.Manoharan Sundaram ORDER Heard Mr.L.Murali Krishnan, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Additional Government Pleader appearing for the respondent. With the consent of learned counsel appearing on either side, the writ petitions themselves are taken up for final disposal. 2. The petitio .....

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., Tiruppur and from October 2012 to December 2012 from Dugar Gold, Villupuram and that on verification of the other end dealers transactions through online, it is ascertained that the said dealers' Registration Certificates have been cancelled with effect from 02.01.2010 and therefore, the respondent propose to reverse the Input Tax Credit of ₹ 16,21,29,804/- under Section 19(13) of the Tamil Nadu Value Added Tax Act, 2006. 3. The petitioner submitted their objection on 01.03.2014 sta .....

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ontended that they have given the old TIN number. Another notice was issued by the respondent dated 18.07.2014 for the years 2007-08 to 2013-14 along which they have enclosed a list of other end dealers, whose Registration Certificates have been cancelled with effect from 01.04.2008 and 01.01.2014 and there was a proposal to reverse the Input Tax Credit of ₹ 38,25,151/-. 4. The petitioner submitted their objection on 24.07.2014 followed by another letter containing a tabular statement in w .....

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y the petitioner and after recording the stand taken by the petitioner, the respondent proposed to reverse the Input Tax Credit on the ground that moment details of commodity purchased have not been provided, Bank Statement in which cheques realized or debit entries made when online payments accepted and respective Certificate of Sufference of Tax from the Assessing Officer at the other end has not been furnished. 6. In my view, the manner in which the respondent has passed the impugned orders c .....

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etitioner. Therefore, it can be presumed that the details furnished by the petitioner in the tabular form along with the other connected documents found favour with the respondent. If that was the case, then, if the respondent wanted some more documents, he should have called for those documents and should not have completed the assessment as done by him in the impugned proceedings. In fact, the respondent has also recorded the fact that the petitioner has accounted for the purchases and made pa .....

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ssment on totally different grounds than what was mentioned in the pre-revision notice. Accordingly, the petitioner is entitled to succeed. 7. In the result, the writ petitions are allowed and the impugned orders dated 29.01.2016 and 24.02.2016 are quashed. The matter is remanded to the respondent for fresh consideration and to redo the assessment in accordance with law. No costs. Consequently, the connected miscellaneous petitions are closed. The copy of this order shall be communicated to the .....

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