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TMI Blog2017 (9) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year 2014-15, as the order was passed on 14.09.2015. 3. Considering the submissions of the learned counsel appearing for the petitioner, and taking note of the factual position that the assessment was revised based on the details culled out from the Official Website of the respondent/Department, this Court entertained the Writ Petition and directed the learned Government Advocate for the respondent to get instructions in the matter. Accordingly, the learned Government Advocate has got instructions from the respondent, and this Court heard the submissions of the learned counsel on either side and perused the materials placed on record. 4. The petitioner had filed monthly returns under the provisions of the TNVAT 2006, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.5%. : Rs. 32562372 5. Further, with regard to ITC claimed by the petitioner, the respondent referred to Section 19 (1) of the TNVAT Act, and stated that, in terms of the said Section, person, who claims ITC, shall establish that the tax on such purchases has been paid by him, failing which, the claim for ITC will be reversed. Further, it is stated that the claim of ITC on the purchase of weighing scales and packing machine was proposed to be reversed as ineligible. The respondent proposed to levy penalty under Section 22 (5) of TNVAT Act at 150% of the difference of tax assessed and tax paid as per the returns after duly deducting the tax assessed as per the explanation to Section 22 (5) of the TNVAT Act. The petitioner was gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n their monthly returns or paid tax due and payable to the Department. The Writ Court accepted the plea of the dealer, and allowed the Writ Petition with certain directions, against which, the Revenue preferred Appeal before the Hon'ble Division Bench and the Appeal was dismissed holding that the show cause notice issued by the Assessing Officer, proposing to reverse the input tax credit availed of by the dealer lacking valid or sustainable basis. If the sales effected to the dealer were not disclosed by such a seller, either in the form of returns filed monthly, or the tax collected from the dealer was not made over to the Department by such seller, action would lie against such defaulting seller and not against the purchaser. Instead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t impugned assessment order, but, however, it is clear that the assessment order has been passed confirming the proposal in the revision notice for the reason that the petitioner did not file their objections. In the revision notice, except for stating that the details have been culled out from the Official Website of the Department, there appears to have been no enquiry done by the Assessing Officer, before coming to the prima facie conclusion that the monthly returns filed by the petitioner is liable to be rejected as incorrect and incomplete. 11. In Sri Vinayaga Agencies's case (supra) it is held that, if the selling dealer has not paid tax, liability has to be fixed on the selling dealer, however, it cannot be mulcted on the purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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