2016 (11) TMI 896

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..... f 2016, W.P(MD)No.3734 of 2016 & WMP(MD)No.3364 of 2016, W.P(MD)No.3735 of 2016 & WMP(MD)No.3365 of 2016, W.P(MD)No.3742 of 2016 & WMP(MD)No.3366 of 2016 - -
CST, VAT & Sales Tax
MR. B.RAJENDRAN, J. For The Petitoner : Mr.R.Veeramanikandan For The Respondent : Mr.R.Karthikeyan Addl.Govt.Pleader COMMON ORDER All these writ petitions have been filed by the assessee challenging the impugne .....

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..... Court in the matter of M/s. V.V.V & Sons Edible Oils Limited, Virudhunagar -vs - The Commercial Tax Officer -I, Virudhunagar Assessment Circle, Virudhungar(W.P(MD)Nos.13897 to 13913 of 2013) reported in 2014-15 (20) TNCTJ 205 it is very clear that the authority cannot assess the tax. The relevant paragraphs 5 and 6 would run thus: "5.It is very clearly stated that if the selling dealer has not p .....

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..... o Section 19(1) of the TNVAT Act. That is availed of only by following rule 10(2). It is also not in dispute 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 deale .....

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..... is, therefore, for the Department to proceed against the selling dealer for recovery of tax in the manner known to law. The provision under which the present action has been initiated, namely, invoking sub-section(16) of Section(19) does not appear to be correct on the admitted facts as above. All the revision orders revising the input tax credit on the admitted case of tax having been paid to th .....

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..... the impugned orders are set aside and the matters are remitted back to the authority concerned and the authority shall give one more opportunity of hearing to the petitioner and thereafter pass appropriate orders on the same on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order. 7. With the above directions, these writ petitions are all .....

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