9911796707
TMI Blog2016 (11) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... lue Added Tax Act, 2006 [TNVAT Act]. The challenge in these Writ Petitions is to orders of assessment passed under the provisions of the TNVAT Act, for the years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 dated 30.09.2016. 3. The impugned orders are challenged only with regard to two issues. Firstly, as to whether the Input Tax Credit which has been reversed by the respondent, on the ground that the sellers have not paid taxes or their registration certificates have been cancelled even prior to the date when the petitioner effected purchases, is justified and the second issue would be on the ground that the petitioner had belatedly submitted Form-W. With regard to the other issues, the learned counsel for the petitioner on instructions su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and availed of input-tax credit. The retrospective cancellation of the registration certificates issued to the selling dealers cannot affect the right of the petitioners/assessees, who have paid the tax on the basis of the invoices and thereafter claimed the benefit under section 19 of the TNVAT Act, 2006. They have utilized the goods either for own use or for further sale. At the time when the sale was made, the selling dealers had valid registration certificates and the subsequent cancellation cannot nullify the benefit that the petitioners/assesses availed of based on valid documents. " 5. The other issue which has been raised by the respondent for reversal of Input Tax Credit is on the ground that the selling dealer has not paid tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling dealer. If that be the case, it was held that the petitioner's case therein squarely fell under the proviso to Section 19 (1) of the Act. Further, it was another matter that the selling dealer had not paid the collected tax. The liability had to be fastened on the selling dealer and not on the petitioner-dealer which had shown proof of payment of tax on purchases made. The orders were thus set-aside." Thus, the first issue raised in these Writ Petitions is squarely covered by the Hon'ble Division Bench decisions of this Court and the impugned orders to that extent are liable to be set aside. 6.The second aspect with regard to the belated submission of Form-W, is concerned, this Court has taken into consideration the Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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