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M/s. Vijay Shree Metals Versus The Assistant Commissioner (CT) Broadway Assessment Circle Chennai-101

2015 (3) TMI 1216 - MADRAS HIGH COURT

Cancellation of registration certificate with retrospective effect - Held that: - the decision in the case of Jinasan Distributors vs. Commercial Tax Officer (CT), Chintadripet Assessment Circle, Chennai [2013 (4) TMI 615 - MADRAS HIGH COURT] relied .....

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Mr. Manoharan Sundaram, AGP (T) ORDER The petitioner has come forward with this writ petition challenging the proceedings dated 12.01.2015 issued by the respondent and to quash the same. 2. The short point raised by the petitioner in the writ petiti .....

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orted in 2013 59 VST 256 (Mad), Jinasan Distributors vs. Commercial Tax Officer (CT), Chintadripet Assessment Circle, Chennai wherein para 12 it has been held as follows: 12. Insofar as the cancellation of the registration certificates of the selling .....

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m registered dealers who had valid registration certificates; paid the tax payable thereon; availed of input-tax credit; and the assessing officers have passed orders granting such benefit. Therefore, the assessment orders granting input-tax credit w .....

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-tax credit. The retrospective cancellation of the registration certificates issued to the sellling dealers cannot affect the right of the petitioners/assessees, who have paid the tax on the basis of the invoices and thereafter claimed the benefit un .....

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benefit that the petitioners/assessees availed of based on valid documents. ...... In the present case, it is not in dispute that the registration certificates of the selling dealers have been cancelled with retrospective effect and, therefore, to r .....

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