9911796707
TMI Blog2017 (1) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER 1. Issue notice. Mr.S.Kanmani Annamalai, accepts notice on behalf of the respondent. 1.1. With the consent of counsels for parties, the Writ Petition is taken up for final hearing and disposal. 2. This Writ Petition is directed against the order dated 29.11.2016. 2.1. By virtue of the said order, the respondent has reversed the Input Tax Credit (ITC) on purchases from dealers, who had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monthly returns and, also, ITC was utilised against VAT/CST, payable on the sale of goods. 3.2. Evidently, the petitioner's premises were inspected by the Enforcement Wing of the Commercial Taxes Department, on 26.11.2015. It appears that the Inspecting Officials, upon verifying the details of the VAT paid by the selling dealers, came to the conclusion, that they, in turn, had not reported sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply that the selling dealers were actively in business. 4. Therefore, the short ground, on which, the petitioner challenges the impugned order, is that, the mere failure on the part of the selling dealers in reporting corresponding sales, (assuming that the state of affairs is true), cannot be the basis of reversing the ITC claimed by the petitioner. 4.1. In support of this contention, learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 09.09.2016. 5. Mr.S.Kanmani Annamalai, therefore, says that if a direction is issued by this Court for passing an order afresh, the same will be complied with. 6. Having regard to the contentions raised by the petitioner and having perused the impugned order, according to me, the respondent appears to have misdirected himself in law. 7. The respondent, to my mind, cannot reverse the ITC of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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