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M/s. Bhairav Trading Company Versus The Assistant Commissioner (CT) Broadway Assessment Circle Chennai.

2015 (4) TMI 1142 - MADRAS HIGH COURT

Denial of input tax credit - registration certificate - cancellation with retrospective effect - Held that: - the decision in the case of JINSASAN DISTRIBUTORS v. CTO [2013 (4) TMI 615 - MADRAS HIGH COURT] apply. - Respondent cannot deny the bene .....

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Kanmani Annamalai, AGP(T) COMMON ORDER The writ petitions are directed against the impugned assessment orders dated 13.2.2015 for the assessment years 2011-2012, 2012-2013, 2013-2014 and 2014-2015. 2. Learned counsel appearing for the petitioner, dr .....

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learned Additional Government Pleader, who takes notice for the respondent, in reply, fairly conceding to the arguments advanced by the learned counsel for the petitioner, submitted that as against the order passed, writ appeal has been filed and the .....

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ers on paying the input tax is not in dispute. the fact that they have availed of input-tax credit in terms of section 19(1) of the TNVAT Act, 2006 is also not in dispute and in all these cases the assessment orders have been passed based on document .....

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herein. It is also not in dispute that the registration certificates of the selling dealers have been cancelled with retrospective effect. That appears to be the one and only ground for initiating the action and therefore the challenge. 9. The quest .....

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ent to assessment orders passed by competent authority based on records.... An almost identical issue was considered by the Supreme Court in State of Maharashtra v. Suresh Trading Company (1998) 109 STC 439 (SC). ... The Supreme Court, while dismissi .....

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