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TMI Blog2019 (3) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... s of invoices relating to the purchase made by the petitioner were also submitted to the respondent The decision relied upon by the learned counsel for the petitioner, in the case of Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Limited [2016 (9) TMI 1431 - MADRAS HIGH COURT] is squarely applicable to the facts of the instant case. In the said judgment it has been held that if the sales effected through the writ petitioner from dealer are not disclosed by the other end seller either in the form of return filed monthly or the tax collected from the writ petitioner/dealer is not made over to the department by such seller, action lies only against such a defaulting seller but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Act, 2006. According to the petitioner, it is for the respondent to initiate action against the other end seller for not reporting the sales effected by them to the respondent. A detailed reply, dated 25.09.2015 was sent by the petitioner to the respondent along with the records including the invoices raised by the other end seller. According to the petitioner, it was not duly considered in the impugned order passed under Section 27 of the TNVAT Act, 2006. In such circumstances, the instant Writ Petition has been filed to quash the impugned order. 4.Heard Mr.S.Karunakar, learned counsel for the petitioner and Mr.M.Jeyakumar, learned Additional Government Pleader for the respondent. 5.The learned counsel for the petitioner, drew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot attributable to the writ petitioner/dealer in claiming I.T.C. Based upon the invoice generated by its seller, but it is liable against the so-called seller. Instead of trying to cross verify the I.T.C. Availed of by the petitioner with specific reference to each one component, action is directed by the assessing officer against the writ petitioner/dealer. In our opinion, the learned Single Judge ( Infiniti Wholesale Limited Vs. Assistant Commissioner (CT) [2015] 82 VST 457 (Mad) rightly interfered with, in exercising jurisdiction by setting aside the order of the assessing officer which is prima facie against the principle of law... 7.According to the learned counsel for the petitioner, as per the aforesaid decision, if the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, Kolathur, Chennai Vs. Infiniti Wholesale Limited reported in [2017] 99 VST 341 (Mad) in the Hon'ble Division of Bench of this Court referred to supra, is squarely applicable to the facts of the instant case. In the said judgment it has been held that if the sales effected through the writ petitioner from dealer are not disclosed by the other end seller either in the form of return filed monthly or the tax collected from the writ petitioner/dealer is not made over to the department by such seller, action lies only against such a defaulting seller but not against the purchaser. In the instant case also the error, is not attributable to the petitioner who is the purchaser who has claimed Input Tax Credit (I.T.C.) based upon the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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