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M/s. India Tanning Co. Versus The Commercial Tax Officer

2017 (10) TMI 543 - MADRAS HIGH COURT

Validity of assessment order - TNVAT Act - rectification of assessment u/s 84 - purchase from Registration Certificate cancelled dealers - purchase omissions - assessment for the year 2014-15 - Held that: - the respondent while completing the assessment pointed out that as per the web report, the registration was cancelled prior to the date of purchase and therefore, the Input Tax Credit claimed by the petitioner from registration cancelled dealer is liable to be reversed. The legal position whi .....

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s a result of which there is a mismatch of the TIN Number. This being a factual position, the petitioner has to raise the same before the Assessing Officer for which liberty is granted to the petitioner to file an application under Section 84 of the Act - liberty to the petitioner to file an application under Section 84 of TNVAT Act - the assessment under the head purchase from registration cancelled dealer is set aside - appeal allowed in part. - Writ Petition Nos.22719 & 22720 of 2017W.M.P.Nos .....

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e Added Tax Act, 2006 and Central Sales Tax Act, 1956. In these writ petitions, the writ petitioner has challenged the assessment orders under the Tamil Nadu Value Added Tax for the Assessment Years 2010-11 and 2014-15. So far as the Assessment year 2010-11 is concerned, the petitioner's case is that along with their objections, they had enclosed the abstract of the turnover and copies of the monthly returns, but the respondent has erroneously stated that the petitioner has not produced any .....

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d not prefer an appeal within the time permitted by the Act and they are before this Court after the period of limitation. According to the writ petitioner, if the abstract of the turnover and copies of monthly returns are perused, there would not be any cause for revision. Therefore, this Court is inclined to give a liberty to the petitioner to file an application under Section 84 of the Act and seek rectification of the assessment for the assessment year 2010-11. 4. So far as the assessment fo .....

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th of June 2014. However, the respondent while completing the assessment pointed out that as per the web report, the registration was cancelled prior to the date of purchase and therefore, the Input Tax Credit claimed by the petitioner from registration cancelled dealer is liable to be reversed. The legal position which has been settled by this Court is that the retrospective cancellation of the registration cannot be a reason to deny Input Tax Credit for a purchasing dealer. There may be cases .....

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