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2016 (9) TMI 564 - MADRAS HIGH COURT

2016 (9) TMI 564 - MADRAS HIGH COURT - TMI - Rejection of input tax credit claim - imposition of penalty - section 27(4)(ii) of the Act - dealer in general goods - opportunity of being heard - Held that: - so long as the vendor was not found to be a registered dealer on the files of the Department, the claim of the dealer for refund could not be rejected not delayed. The issue decided in the case ALTHAF SHOES (P) LTD., v. ASSISTANT COMMISSIONER (CT), VALLUVARKOTTAM ASSESSMENT CIRCLE, CHENNAI-6 [ .....

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nsideration - petition disposed off - decided in favor of petitioner. - W.P.No.10169 of 2014 & MP No.2 of 2014 - Dated:- 22-7-2016 - MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : Mrs.R. Hemalatha For the Respondent : Mr. Kanmani Annamalai Addl. Government Pleader O R D E R Heard Mrs.R.Hemalatha, learned counsel for the petitioner and Mr.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. With the consent of the learned counsel appearing on either side, the Wri .....

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ut tax due to the extent of ₹ 3,10,45,118/-. 3.The respondent issued a notice dated 22.08.2013, stating that on verification of the monthly returns, it was found that the Input Tax Credit amount claimed has not reached the Government Exchequer, as the purchases were not reported by their seller. Therefore, the respondent proposes to reverse the availment of Input Tax Credit, apart from proposing to levy penalty. 4. The petitioner submitted their objections on 21.09.2013, stating that they .....

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ve not been shown in the annexure. Further, it was found that dealers TIN Numbers were not specified in the invoices. Thus, in the absence of proof of payment of tax at other end, incorrect invoice copies, the objection raised by the petitioner was rejected and proposal in the pre-revision invoice was confirmed. The respondent also levied penalty under section 27(4)(ii) of the Act. 6. In the counter affidavit filed by the respondent, the stand taken in the impugned order has been reiterated, apa .....

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titioner to produce the original invoices, the books of accounts and other details and thereafter frame the assessment. The process of assessment has to be done with dialog and discussion. The Assessment Officer has adopted a summary procedure treating the assessee as an adversary. If such exercise had been done, this Writ Petition itself could have been avoided and the appropriate revenue which the Government is entitled to could have been arrived at. However, on account of improper procedure, .....

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made it clear that so long as the purchasing dealer had complied with the requirements as given under rule 10(2), the claim of the purchasing dealer could not be denied by the Department. Further, the Court took into consideration, the Circular issued by the Commissioner which clearly stated that so long as the vendor was not found to be a registered dealer on the files of the Department, the claim of the dealer for refund could not be rejected not delayed. Further, it was pointed out that the .....

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