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TMI Blog2015 (4) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... es) appearing for the respondent is unable to refute the factual legal submissions. Hence, I have no other option except to set aside the impugned orders and remit the matters back to the authority concerned to consider the case of the petitioner afresh on merits. - Matter remanded back - Decided in favour of assessee. - W.P.Nos.9717 to 9720 of 2015 & M.P.Nos. 1 to 1 of 2015 - - - Dated:- 1-4-2015 - S.Vaidyanathan J. For the Appellant : Mr.P. Rajkumar For the Respondent : Mr.Kanmani Annamalai ORDER Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes) takes notice for the respondent. 2. The petitioner has come forward with these writ petitions, challenging the orders of the respondent dated 02.03.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td., vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai reported in [2012] 50 VST 179 (Mad), wherein it is held as follows:- . The mere fact that the Department had not made an assessment on the dealer's vendor, per se, could not stand in the way of the assessing officer considering the claim of the dealer under section 19 of the Act. Going by section 17 which provided that the burden on the purchasing dealer rested to the extent of showing that he was not liable to tax under the Act and read in the context of the fact that the petitioner-dealer had given his sellers' TIN number and had also produced the invoices evidencing the purchase of materials paying tax, the Department could not successfully canvas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The orders were liable to be set aside . so also the decision rendered by this Court in W.P.Nos.25996 to 25998 of 2014 dated 17.10.2014, wherein this Court, by referring the above two decisions, in paragraph Nos.5 and 6, has held as follows:- 5.This Court in the case of Althaf Shoes P. Ltd., Vs.Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai -6 reported in (2012) 50 VAR 179 (Mad) held that a perusal of rule 10 of the Tamilnadu Value Added Tax Rules, 2007 read along with Section 19(1) of the Tamilnadu Value Added Tax Act, 2006 made it clear that so long as the purchasing dealer had complied with the requirements as given under rule 10(2), the claim of the purchasing dealer could not be denied by the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner (CT), Vadapalani-I Asssessment Circle, Chennai and Another reported in (2013) 60 VST 283 (Mad), this Court held that there is no power with the assessing authority to revoke input-tax credit on ground selling dealer has not paid tax and it was held that at the time of filing the self-assessment return under Section 22 (2), the petitioner-dealer had followed rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 and therefore, could not be said to have wrongly availed of input tax credit wrongly. Section 19(1) states that input-tax credit can be claimed by a registered dealer, if he establishes that the tax due on such purchase has been paid by him in the manner prescribed and that was accepted at the time when the self- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar in person and produce the documents required by the respondent duly attested by the seller on or before 30.04.2015 and on receipt of such documents, the respondent is directed to consider the same and after conducting enquiry and giving the petitioner an opportunity of being heard on 30.04.2015, the respondent shall pass appropriate orders on merits and in accordance with law. On 30.04.2015, if the petitioner fails to avail the opportunity for any reason whatsoever, the authority is empowered to pass orders on merits and in accordance with law, without being influenced by the orders that are set aside by this Court. These writ petitions are disposed of with the above direction. No costs. Connected miscellaneous petitions are closed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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