TMI Blog2017 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... pects referred to against Serial Nos.2 and 7 - appeal allowed - decided partly in favor of appellant. - W.A.No.763 of 2015 and M.P.No.1 of 2015 - - - Dated:- 19-6-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For the Appellant : Mr.S.Raveekumar For the Respondent : Mr.S.Kanmani Annamalai, AGP ORDER ( Judgment of the Court was delivered by Rajiv Shakdher,J. ) 1. This is an appeal preferred by the Assessee against the order dated 22.04.2015, passed by the learned single Judge. The learned single Judge, dismissed the Writ Petition, on the ground that an alternative remedy, by way of appeal, was available to the Assessee. 2. In order to adjudicate upon the appeal, the following broad facts are required to be notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the demand and penalty raised vide notice dated 04.12.2014. 4. The Assessee, being aggrieved, filed a Writ Petition, under Article 226 of the Constitution, in which, inter alia, it raised the ground that there was a breach of principles of natural justice. Furthermore, the Assessee claimed that the CTO had not applied his mind, independently, before issuing the notice dated 04.12.2014. It was the Assessee's stand that the CTO had gone, merely, by the discrepancies, which cropped up in the audit conducted by the Enforcement Wing. Besides this, the Assessee, apparently, also argued that at least, with respect to two (2) aspects of the Assessment Order, i.e., aspects which related to the purported wrong claim of ITC on the purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the purchase effected from the dealers who have not reported in the monthly return as sales 5556235 805684 2 Suppression of Import purchase 3391101 491710 3 Reversal of ITC on interstate Sales 89670 4 VAT Tax due on Other Income 190441 27614 5 Discount Allowed 137536 18835 6 Wrong claim of ITC on the purchases effected from Registration cancelled dealers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,640/-. Furthermore, on being queried, learned counsel for the Assessee has categorically taken the stand before us, that he would not be challenging the tax demanded or ITC reversal, carried out in respect of the aspects referred to in Serial No.3,4,5 of the table extracted herein above; these being: S.No. Description Value Tax due/ Reversal of ITC 3 Reversal of ITC on interstate Sales 89670 4 VAT Tax due on Other Income 190441 27614 5 Discount Allowed 137536 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impact of de-registration of selling dealer, the Division Bench of this Court in Bhairav Trading Company case, has come to the conclusion that it cannot lead to reversal of ITC or levy of tax on the Assessee. 9.1. Besides the aforesaid judgements, several judgements have been rendered by Single Judges of the Court on the very same aspects, including the ones referred to hereafter : i) Sri Vinayaga Agencies V. Assistant Commissioner (CT), Vadapalani - I Assessment Circle, Chennai and another - [2013] 60 VST 283 (Mad) and ii) Order dated 05.01.2017, passed in W.P.Nos.275 to 279 of 2017, titled: My Electronics V. Commercial Tax Officer. iii) Order dated 12.01.2017, passed in W.P.No.1009 of 2017, titled: International Flavo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
