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2022 (1) TMI 806 - MADRAS HIGH COURTInput tax credit - Validity of assessment order - sale of goods without payment of tax on the strength of which the purchasing dealers availed Input Tax Credit under Section 19 of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- It is noticed that the Principal Secretary/Commissioner of Commercial Taxes has issued the Circular No.05 of 2021, LW10/12521/2016 dated 24.02.2021. It has spelt out the manner in which the issue has to be addressed and the Input Tax Credit availed has to be reconciled on the strength of the information gathered from the website of the Government. Admittedly, in this case the respondent has not followed the procedure prescribed therein. Considering the same, the impugned Assessment Order is quashed by remitting back the case to the respondent to pass a speaking order in terms of the above-said circular/guidelines of the Principal Secretary/Commissioner of Commercial Taxes - petition allowed by way of remand.
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