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TMI Blog2022 (1) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed that the Principal Secretary/Commissioner of Commercial Taxes has issued the Circular No.05 of 2021, LW10/12521/2016 dated 24.02.2021. It has spelt out the manner in which the issue has to be addressed and the Input Tax Credit availed has to be reconciled on the strength of the information gathered from the website of the Government. Admittedly, in this case the respondent has not foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. It is the specific case of the respondent that the petitioner had effected sale of goods without payment of tax on the strength of which the purchasing dealers availed Input Tax Credit under Section 19 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act) and thus caused loss to the revenue. 3. On the other hand, it is the case of the petitioner that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned Assessment Order dated 28.10.2021. It is submitted that in absence of any direct evidence to show that the petitioner has effected sale of any taxable goods for a person to avail Input Tax Credit, liability cannot be fastened on the petitioner. 6. Opposing the prayer, the learned Government Advocate for the respondent would submit that the petitioner has an alternate remedy and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s has issued the above-said Circular No.05 of 2021, LW10/12521/2016 dated 24.02.2021. It has spelt out the manner in which the issue has to be addressed and the Input Tax Credit availed has to be reconciled on the strength of the information gathered from the website of the Government. 10. Admittedly, in this case the respondent has not followed the procedure prescribed therein. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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