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TMI Blog2021 (9) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2006, in a situation where inputs are purchased inside the State of Tamil Nadu, stock transferred for job work and conversion to a factory of the petitioners located outside the State of Tamil Nadu, but brought back to Tamil Nadu for sale on payment of VAT. 3.The issues raised in the present writ petition are no more resintegra as the Hon'ble Division Bench of this Court struck down Section 19 (2) (ii) of the VAT Act 2006, in the case of Patina Gold Ornaments Pvt.Ltd., vs. Assistant Commissioner (CT), Park Road Circle, Erode and Another reported in [2018] 50 GSTR 114 (Mad). The relevant portion of the judgment is extracted hereunder: "30.Therefore, having regard to the foregoing discussion, we are of the view that Section 19(2)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant paragraphs are extracted hereunder: "2.The learned Government Counsel appearing for the respondent has not raised any serious disputes with reference to the judgments passed by this Court in connected Writ Petitions. Thus, this Court is inclined to follow the order passed by this Court on 11.02.2019 in W.P.Nos.3680 and 3683 of 2019. The relevant paragraphs of the said judgment are extracted hereunder: "4. The provisions of section 19(10)(a) of the Tamil Nadu Value Added Tax Act, 2006 ( in short the 'Act') read as under: " The registered dealer shall not claim input tax credit until the dealer receives an original Tax Invoice duly filled, signed and issued by a registered dealer from whom the goods are purchased, cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to note that the circular remains only on paper and seldom assessing officers follow the circular resulting in several assessments being set aside by the court and remanded for denova consideration. Thus, this court is fully convinced that the procedure adopted by the respondents, assessing officers in all these cases are half baked attempts, which have not yielded results and these cases are before this court or before the appellate authorities and all that the assessing officers can record is that they have issued show-cause notices or passed orders reversing the input-tax credit with no appreciable impact on the revenue collection. The procedure adopted under the Maharashtra VAT Act appears to be a more reasonable procedure, the Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g officers of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is high time the Department wakes up and stops the one way approach and examine the matter in a holistic manner so that the defaulting dealer is brought to books. Hence, for all the above reasons, all the writ petitions are allowed and the notices/orders either original or appellate or revisional are set aside and the matters are remanded to the respective assessing officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the assessing officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the assessing officers to seek inf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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