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TMI Blog2023 (4) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... ary. The reversal of ITC penalty are set aside. Petition allowed. - W.P.Nos. 8673 And 8674 of 2020 And W.M.P.Nos.10510 & 10511 of 2020 - - - Dated:- 13-3-2023 - Honourable Dr.Justice Anita Sumanth For the Petitioner : Mr.P.Rajkumar (in both writ petitions) For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (in both writ petitions) COMMON ORDER Heard Mr.Rajkumar, learned counsel for the petitioner and Mr.Harsha Raj, learned counsel for the respondents. 2. The petitioner is a dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006, (in short, 'Act'). This is the second round of litigation that the petitioner has embarked on, in respect of assessments for the periods 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o in references 11 and 12 of the impugned order. 5. The list of enclosures at sl.no.6 refers to credit notes in connection with sales return. However, the officer has ignored the document indicating nil application of mind in this regard. The impugned order being non-speaking and indicating no application of mind on this aspect, and is set aside to this extent. 6. Coming to the second issue which is common to both years, being reversal of ITC under Section 19(13), the dealer has set out a detailed reply in the following terms:- Dispute : 05: Reversal of ineligible ITC u/s 19(13) You had proposed reversal of ITC on the purchase of goods for Rs.2861280/- with ITC amount of Rs.1,43,064/- effected from TVL.K.B.Creations, Tirupur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. (2013) 60 VST 283(MAD) in the case of Sri Vinayaka Agencies v AC (CT) Vadapalani A Circle, Chennai. 2. (2013) 59 VST 256(MAD) in the case of Jinsasan Distributors v CTO (CT) Chintadripet Circle, Chennai. 3. (2012) 50 VST 179 (MAD) in the case of Althof Shoes (P) Ltd v AC (CT) Valluvarkottam Circle, Chennai. 4.(2015) 82 VST 457 (MAD) in the case of Infinity Wholesale Ltd v AC (CT) Koyambedu Circle, Chennai. 5. (2015) 2015-16-(21)/TNCT WP No.11404 to 11407 of 2015 dt 24.04.2015 in the case of M/s.Pohairav Trading Company, Chennai 01 v AC (CT) Broadway Circle, Chennai. 6. (2015) WP No.9717 to 9720 of 2015 dt 01.04.2015 in the case of Bharat Steels, Chennai v AC(CT) Broadway Circle, Chennai. 7. (2015) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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