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TMI Blog2016 (8) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... ot nullify the benefit that the petitioners/assessees availed based on valid documents – lots of confusion also existed on factual aspect – personal hearing granted – matter remanded – writ petition allowed. - W.P.Nos.13296 of 2014, 17012 and 17013 of 2016 - - - Dated:- 4-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.S.Ravee Kumar For the Respondent : Mr.S.Kanmani Annamalai, AGP (T) ORDER Heard Mr.S.Ravee Kumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Tax) for the respondent, and with the consent of either side, the writ petitions are taken up for disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnai, and others (W.P.Nos.12305 of 2012 etc., dated 22.11.2012), wherein this Court has considered the issue as to what is the effect of cancellation of registration certificate of the selling dealers on the purchasing dealers and while deciding the question, it was held as follows: 12. Insofar as the cancellation of the registration certificates of the selling dealers is concerned, it is for those selling dealers to canvas the plea as to when it will take effect either on the date of the order or with retrospective effect. Insofar as the petitioners are concerned, they have purchased the taxable goods from registered dealers who had valid registration certificates; paid the tax payable thereon; availed input tax credit; and the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons are allowed and the impugned assessment orders are quashed. Consequently, the matter is remanded back to the respondent for fresh consideration and the respondent shall afford an opportunity of personal hearing, during which, the respondent should inform the petitioner as to the exact points which they will have to answer and the petitioner would be entitled to produce the documents to substantiate their claim and thereafter, the respondent, after considering the submission made by petitioner and the documents and also taking note of the law laid down by this Court in Jinsasan Distributor (supra), proceed to redo the assessment in accordance with law. No Costs. Consequently, connected miscellaneous petitions are closed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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