9911796707
TMI Blog2017 (1) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... er (CT) [2015 (1) TMI 590 - MADRAS HIGH COURT], where it was held that the ITC availed by the petitioner could not have been proposed to be reversed or reversed on the grounds stated by the respondent, i.e., the selling dealer has not filed returns or not paid taxes or they were unregistered dealers or their registrations were retrospectively cancelled - the impugned assessment orders are set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut Tax Credit (ITC), on account of the fact that, the vendor has not paid the requisite tax. 4. Counsel for the petitioner says that, proof, with regard to the transactions entered with the vendor, was placed before the respondent, which has been ignored. 4.1. It is, thus, the contention of the learned counsel for the petitioner, that the petitioner cannot be held liable for infraction of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHENNAI AND ANOTHER [2013 (60) VST 283 (Mad)] (iii) INFINITI WHOLESALE LIMITED VS. ASSISTANT COMMISSIONER (CT), KOYAMBEDU ASSESSMENT CIRCLE, KOYAMBEDU, CHENNAI [2015 (82) VST 457 (Mad)]. 6. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, who appears for the respondent, cannot, but, submit, that the issue is covered by the aforesaid judgments of this Court. 7. I may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essments, bearing in mind the judgments of this Court, which have been adverted to above. 6.1. The respondent will issue a fresh notice in writing to the petitioner indicating therein the date, time and venue, at which the petitioner is required to appear before him. 6.2. The petitioner will place before the respondent the material, on which, he seeks to rely, if, not already filed, in origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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