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2016 (12) TMI 8 - MADRAS HIGH COURT

2016 (12) TMI 8 - MADRAS HIGH COURT - TMI - Input tax credit - registration number of suppliers cancelled - Held that: - the question would be as to why the then Assessing Officer did not proceed further pursuant to the notices dated 09.03.2012. Since no action was taken pursuant to the notice dated 09.03.2012, it is prima facie clear that the then Assessing Officer was satisfied with the petitioner's explanation dated 25.03.2012 supported by the letter given by M/s.Super Flames dated 02.04.2012 .....

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aring for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader [Taxes] accepting notice on behalf of the respondent and with the consent on either side, the writ petition is taken up for final disposal. 2 The petitioner is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] and is engaged in the business of supply of food and drinks to the customers and the guests staying in the Hotel. The orders in these writ petitions are .....

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tration certificates have been cancelled. The petitioner submitted their reply dated 25.03.2012 stating that the TIN number of M/s.Super Flames as per the Bills issued to the petitioner is 33541500142 and thereafter, the constitution of the said Organization has been changed and they have registered themselves and a new TIN No.33921503425 has been given. But, they were continuing to issue Bills bearing old TIN number to the petitioner. Further, it was stated that M/s.Super Flames have informed t .....

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uced before the then Assessing Officer. Apart from that, the letter given by M/s.Super Flames dated 02.04.2012, certifying the stand taken by the petitioner was submitted to the then Assessing Officer and it appears that the then Assessing Officer was satisfied with the petitioner's explanation as no further orders were passed pursuant to the notices dated 09.03.2012. However, after the present Assessing Officer took charge, he had issued notices dated 29.02.2016 to the petitioner, stating t .....

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itioner. But, while considering the reply, the respondent has not rejected the reply given by the petitioner ; but has proceeded on a different line and stated that the petitioner has not filed the Sales Confirmation Statement from the seller with copies of Annexure-II and the return copies of the Seller reveal that the declaration of sales is Sundry Sales . Therefore, objections given by the petitioner were overruled. If the respondent is of the view that the documents produced by the petitione .....

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