TMI Blog2020 (5) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... ds - Since there are disputed questions of fact and the dispute is not purely confined only law, the present Writ Petitions are liable to be dismissed with liberty to the petitioner to file an statutory appeal before the Appellate Deputy Commissioner. The petitioner is permitted to file an appeal within a period of thirty days from date of receipt of a copy of this order subject to other requirements of pre-deposit under the provisions of the TNVAT Act, 2006 - petitioner dismissed. - W.P.Nos.10549 & 10550 of 2014 And M.P.Nos.1 & 1 of 2014 - - - Dated:- 27-2-2020 - Mr. Justice C. Saravanan For the Petitioner : Mr.S.Raveekumar in both W.Ps. For the Respondent : Mr.G.Dhanamathri Government Advocate (T) in both W.Ps. COMMO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the selling dealers (CC) Tvl. Satthyam Marketing and Tvl.Sumathi Trading ICT claim had been entirely his allowed and reversed as not paid any tax by their sellers as listed above purchase Tvl.Balaji Marketing to Sri Sai Enterprises to Tvl. Sattiyam Marketing and Surabhi Trading and the cancelled that the above dealers had purchased goods from un known sources and wrongly availed ITC and the purchases. In assessment as the seller ITC to the assessee had been entirely disallowed the claim of ITC now mad and allowed in this office self assessment order @ ₹ 84,27- 00 is reversed overlooking the objection filed by the dealer. Further the dealer had not proved that their claim of exemption on their sales only to SEZ with recorded ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The learned counsel for the petitioner relies on the following decisions:- i. State of Kerala Vs. K.T.Shaduli Yusuff , (1997) 2 SCC 777. ii. State of Maharashtra Vs. Suresh Trading Company , (1997) 11 SCC 378. iii. Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Ltd. , [2017] 99 VST 341 (Mad). iv. Assistant Commissioner (CT), Broadway Assessment Circle, Chennai Vs. Bhairav Trading Company , [2016] 96 VST 315 (Mad). v. Infiniti Wholesale Limited Vs. Assistant Commissioner (CT), Koyambedu Assessment Circle , 2015 (3) LW 202 (Mad). vi. JKM Graphics Solutions Private Limited Vs. Commercial Tax Officer, Vepery Assessment Circle, Chennai , [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with liberty to the petitioner to file an statutory appeal before the Appellate Deputy Commissioner. 15. Though the impugned orders are dated 30.04.2013, the present Writ Petitions have been filed almost after a period of one year and perhaps to circumvent the dismissal of appeal on ground of limitation the present Writ Petitions have been filed. 16. Since the petitioner may have fair cases on merits, I am inclined to permit the petitioner to file an appeal within a period of thirty days from date of receipt of a copy of this order subject to other requirements of pre-deposit under the provisions of the TNVAT Act, 2006. 17. The petitioner may therefore file appeals against the impugned orders within the aforesaid period. In case su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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