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Kuber Technology Versus The Commercial Tax Officer

2016 (10) TMI 211 - MADRAS HIGH COURT

Validity of order of assessment - TNVAT Act, 2006 - denial of input tax credit - Held that: - the petitioner though has sought for certain details, the same have not been furnished to the petitioner and the assessments have been completed. Therefore, .....

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on. Apart from that, the petitioner can seek for details with regard to cross verification of the buyers and sellers as per Annexure-I and such details can be furnished by the assessing officer and after which, the petitioner can be allowed to submit .....

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tioner : Mr.S.Raveekumar For the Respondent : Mr.S.Kanmani Annamalai ORDER Heard Mr.S.Raveekumar, the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader, for the respondent and with the consent of .....

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Act and Central Sales Tax Act. In all these writ petitions, the petitioner has challenged the orders of assessment, under the TNVAT Act, for the years 2011-12 to 2014-15. The petitioner's contention is that three grounds have been pointed out in .....

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and therefore, Input Tax Credit cannot be availed. Secondly, it is stated that on verification of the Department's Intranet website, it is found that the dealers have not shown some purchases in Annexure-I statement, but the sellers have reporte .....

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petitioner would submit that on the date when the petitioner effected transactions, the vendors of the petitioner were all active dealers. Further it is submitted that the verification done through the Intranet website cannot be the sole basis for r .....

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d assessment orders it is seen that the petitioner though has sought for certain details, the same have not been furnished to the petitioner and the assessments have been completed. Therefore, this Court is of the view that the matter can be remanded .....

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