2015 (4) TMI 1142

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..... S. Kanmani Annamalai, AGP(T) COMMON ORDER The writ petitions are directed against the impugned assessment orders dated 13.2.2015 for the assessment years 2011-2012, 2012-2013, 2013-2014 and 2014-2015. 2. Learned counsel appearing for the petitioner, drawing the attention of this court to the judgment of this court in JINSASAN DISTRIBUTORS v. CTO ((2013) 59 VST 256(MAD.)), pointed out that the i .....

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..... assessment orders have been passed based on documents furnished. The cause of action for issuing the notices for reversal of input tax credit or the order revising the assessment is based on the cancellation of the registration certificates of the selling dealers, who sold the goods to the petitioners herein. It is also not in dispute that the registration certificates of the selling dealers have .....

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..... s entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of registration certification when the registration was current. ... In the present case, it is not in dispute that the registration certifi .....

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