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TMI Blog2015 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... verification any tax is not paid for the purchase, it is open to the authority to levy the tax and the Petitioner is liable to pay. The Petitioner is directed to treat this as a show-cause notice and directed to give proper explanation to the authorities and on such explanation being made, the authorities are directed to pass appropriate orders on merits and in accordance with law. - Petition disposed of. - WP (MD) Nos. 15322 of 2013, WP (MD) Nos. 15323 to 15342 of 2013, WP (MD) Nos. 13897 to 13913 of 2013 - - - Dated:- 13-3-2015 - B. Rajendran,J. For the Appellants : Mr R L Ramani, Sr. Counsel M/s Raja Jeya Chandra Paul For the Respondent : Mr A Muthukaruppan, Addl. Govt. Pleader ORDER All these Writ Petitions are filed cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce you are requested to pay the above said amount of ₹ 154009/- along with interest within fifteen days of receipt of this notice, failing which action will be taken to collect the amount as per the provisions of the TNVAT Act'2006. 5. It is very clearly stated that if the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer and it cannot be mulcted on the Petitioner-purchasing dealer who had shown the proof of payment of tax on the purchase made. In this connection, the learned counsel for the Petitioner relies on (2013) 60 VST 283(Mad), relevant portion of which reads as follows: 10. The provision of Section 19(1) clearly states that input tax credit can be claimed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fairly state that the Petitioner-delaer had paid tax to the dealer. It is, therefore, for the Department to proceed against the selling dealer for recovery of tax in the manner known to law.The provision under which the rpesent action has been initiated, namely, ihvoking sub-section(16) of Sectin(19) does not appear to be correct on the admitted facts as above. All the revision orders revising the input tax credit on the admitted case of tax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and contrary to the provisions of the TNVAT Act and Rules. As a result, all the orders are liable to be set aside. 6. The above facts would clearly state that if the selling dealer has not paid the correc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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