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TMI Blog2017 (3) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... . Issue notice. Mr.Kanmani Annamalai, learned Additional Government Pleader accepts notice on behalf of the respondent. 2. With the consent of counsel for the parties, the writ petition is taken up for hearing and final disposal. 3. By virtue of the instant writ petition, challenge is laid to the order dated 19.12.2016, passed by the respondent. 3.1. To be noted, the impugned order pertains to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer to the extent of Rs. 2,62,766/-. Consequently, while reversing the total amount of ITC to the extent of Rs. 4,84,561/-, the respondent has also imposed penalty in the sum of Rs. 2,42,281/-. 5. It is the contention of Mr.T.Pramodkumar Chopda, learned counsel for the petitioner that the impugned order is flawed for the reason that insofar as the ITC was reversed qua dealers, from whom purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the other ground raised qua for reversal of ITC pertaining to purchases made from V Shape Enterprises, Kanchipuram, learned counsel relies upon another judgment of the Division Bench dated 09.09.2016, passed in W.A.No.775 of 2016, titled: The Assistant Commissioner Vs. Infinity Wholesale Ltd. 7. I put to Mr.Kanmani Annamalai, learned counsel for the respondent as to whether in the lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, inter alia, with regard to the fact that the date on which, the transaction was made between the selling dealer and the petitioner, the registration certificate was valid. Insofar as purchases made from V Shape Enterprises, Kanchipuram is concerned, Mr.Annamalai, says he cannot but argue that, if taxes were not paid by the said dealer, proceedings could only be taken out against V Shape E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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