TMI Blog2019 (3) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice by not considering the objection raised by the petitioner on merits and in accordance with law. The matter is remanded back to the respondent for fresh consideration in accordance with law - petition allowed by way of remand. - W.P(MD)No.22754 of 2016 And W.M.P(MD)No.16270 of 2016 - - - Dated:- 26-2-2019 - Mr. Justice Abdul Quddhose For the Petitioner : Mr.S.Karunakar For the Respondent : Mr.M.Jeyakumar, Additional Government Pleader ORDER The instant writ petition has been filed challenging the assessment order dated 23.09.2016 passed by the respondent in TIN No.33466164334/2012-13. 2.It is the case of the petitioner that the he is a registered dealer under the Tamil Nadu Value Added Tax, 2006. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the petitioner and Mr.M.Jeyakumar, learned Additional Government Prosecutor appearing for the respondent. 4.It is an admitted fact that the sales and purchases pertaining to the assessment year 2012-13 were reported to the respondent by the petitioner including the purchases from Tvl.Udhaya Hardwares having TIN No.3351616057 for a sum of ₹ 89,358/- and Tvl.Rajesh Hardwares having TIN No. 33866160913 for a sum of ₹ 1,24,350 and Tvl.Rathi Agencies having TIN No.33516163288 for a sum of ₹ 6,34,740/-. Even though the said purchases were reported to the respondent, the said bills have been misplaced by the petitioner. Therefore, according to the petitioner, he was unable to produce those bills to the respondent. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the affidavit filed in support of this writ petition as well as in the reply sent by the petitioner dated 28.06.2016, there seems to be no willful suppression of the sale and purchases effected by the petitioner during the assessment year 2012-13. This Court has also held in the case of Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Ltd., reported in (2017) 99 VST 341 (Mad) , that if the selling dealer failed to file returns or disclose turn over in question and pay tax there on, it is not a ground for reversal of input-tax credit in hands of purchasing dealer. 7.In the instant case also, the petitioner being a purchasing dealer, has reported all the sales and purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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