9911796707
TMI Blog2016 (3) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of VAT by sellers is allowed. - Decided partly in favour of petitioner - W. P. Nos. 7507 to 7511 of 2016, W.M.P.Nos.6725 to 6734 of 2016 - - - Dated:- 1-3-2016 - M. Duraiswamy, J. For the Appellant : Mr. N Sriprakash For the Respondent : Mr. Manoharan Sundaram Addl. Govt. Pleader JUDGMENT The petitioner has filed the above writ petitions to issue a Writ of Certiorari to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, on the ground of alleged non-payment of VAT by the sellers, the petitioner has been directed to reverse Input Tax Credit in total disregard to the principles laid down by this court in the judgements referred to above. In W.P.(MD)No.17266 of 2015, this court, following the judgement reported in 2013 (60) VST 283 (Mad) [Sri Vinayaga Agencies v. The Assistant Commissioner (CT), Chennai and ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-dealer 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 present has been initiated, namely, invoking sub-section (16) of Section19, does not appear to be correct on the admitted facts as above. All the revision orders revising the Input Tax Credit on the admitted ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in the present writ petitions relates to the payment of VAT and imposition of penalty by the sellers, the writ petitioners are allowed only in so far as the issue involving the payment of VAT by the sellers. So far as the other issues are concerned, since the petitioner has got appeal remedy, it is open to the petitioner to file appeals as against the impugned orders. No costs. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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