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Indian Products Ltd. Versus The Commercial Tax Officer

2016 (11) TMI 1320 - MADRAS HIGH COURT

Input tax credit - registration of sellers cancelled - selling dealer not paid taxes - Form-W - whether the purchasing dealers can be held liable for non-payment of tax by the selling dealers on account of retrospective cancellation of their registration certificates? - Held that: - this is no longer res intergra as it has been settled by this Court in several decisions. The recent decision on the point is in JINSASAN DISTRIBUTORS v. COMMERCIAL TAX OFFICER (CT), CHINTADRIPET ASSESSMENT CIRCLE,CH .....

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(4) TMI 215 - MADRAS HIGH COURT], where it was held that Sub-section (16) of Section 19 states that the input tax credit availed is provisional. It, however, does not empower the authority to revoke the input tax credit availed 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 dealer. - Belated submission of Form-W - Held that: - this Court has taken into consideration the Circular issued by the Comm .....

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382 to 40385 of 2016 & WMP Nos.34451 & 34452 of 2016 - Dated:- 17-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.K.R.Krishnan For the Respondent : Mr.S.Kanmani Annamalai ORDER Heard Mr.K.R.Krishnan, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepting notice for the respondent. By consent, the Writ Petitions are taken up for disposal. 2. The petitioner is a dealer in Chilly, Cardamom and Turmeric and registered on the file of the .....

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istration certificates have been cancelled even prior to the date when the petitioner effected purchases, is justified and the second issue would be on the ground that the petitioner had belatedly submitted Form-W. With regard to the other issues, the learned counsel for the petitioner on instructions submitted that the petitioner will pay the taxes as quantified in the impugned orders. Thus, this Court is testing the correctness of the impugned orders only on the above two issues raised. 4. Wit .....

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ar as the cancellation of the registration certificates of the selling dealers is concerned, it is for the selling dealers to canvas the plea as to when it will take effect either on the date of the order or with retrospective effect. Insofar as the petitioners are concerned, they have purchased the taxable goods from 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 b .....

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on the basis of the invoices and thereafter claimed the benefit under section 19 of the TNVAT Act, 2006. They have utilized the goods either for own use or for further sale. At the time when the sale was made, the selling dealers had valid registration certificates and the subsequent cancellation cannot nullify the benefit that the petitioners/assesses availed of based on valid documents. " 5. The other issue which has been raised by the respondent for reversal of Input Tax Credit is on th .....

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supra, the petitioner was dealer in lubricants,purchasing lubricants from a registered dealer. On inspection, it was found that the vendor / dealer had not filed monthly returns nor paid tax to the Department. Though the petitioner had paid tax to the selling dealer, revision notice was issued proposing that the ITC should be reversed on the failure of the selling dealer in paying the tax. Allowing the said writ petition, it was held that at the time of filing the self-assessment return under Se .....

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hat the petitioner-dealer had paid the tax to the selling dealer. If that be the case, it was held that the petitioner's case therein squarely fell under the proviso to Section 19 (1) of the Act. Further, it was another matter that the selling dealer had not paid the collected tax. The liability had to be fastened on the selling dealer and not on the petitioner-dealer which had shown proof of payment of tax on purchases made. The orders were thus set-aside." Thus, the first issue raised .....

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