TMI Blog2016 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... and 2750 of 2016 - - - Dated:- 8-3-2016 - MR. B.RAJENDRAN, J For The petitioner : Mr.M.Azeem For The Respondent : Mr.R.Karthikeyan, Additional Govt. Pleader COMMON ORDER These writ petitions have been filed for issuance of Writ of Certiorarified Mandamus calling for the records in TIN 33685102451/2009-10 to 2013-14 dated 28.09.2015 and to quash the same as illegal , arbitrary and against the judgment of this Hon'ble Court reported in the case of Infiniti Wholesale Limited Vs. Assistant Commissioner (CT) Koyambedu Assessment Circle Chennai reported in (2015) 82 VST 457 and further direct the respondent to afford an opportunity of personal hearing and consider the relevant records. 2. The only ground which has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that the self-assessment has been made under Section 22(2) of the TNVAT Act and therefore the Petitioner was justified in claiming the input tax credit. 11. It is another matter that the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer. It cannot mulcted on the Petitioner-purchasing dealer, which had shown proof of payment of tax on purchase made. 12. Sub-Section (16) of Section 19 states that the in-put tax credit availed of is provisional. It, however, does not empower the authority to revoke the in-put tax credit availed of on a plea that the selling dealer has not paid the tax. It only relates to incorrect, incomplete or improper claim of input tax credit by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a show-cause notice and directed to give proper explanation to the authorities and on such explanation being made, the authorities are directed to pass appropriate orders on merits and in accordance with law. 4. He would only contend that he may be given one more opportunity to show no tax liability at all. 5. The learned Additional Government Pleader further submitted unless and until they produced the original tax invoice issued by the Selling Authority, it cannot be considered. 6.Taking into consideration that the petitioner has agreed to produce the original documents and taking the said circumstances in this particular case that the petitioner was totally incapacitated and he is not able to give a reply, the matter is remi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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