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TMI Blog2024 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... d taken place. They should not only preserve but also produce collateral evidence in the form of transport documents, such lorry receipts or consignment note, etc. When called upon failing which it cannot be said they have discharged the burden of proof required to be discharged under Section 17(2) of the T.N. Vat Act, 2006.' The ratio of the said decision will apply to the facts of this case. Under thes circumstances, the impugned order is set aside and the matter remitted back to the Assessing Officer in light of the decision of this Court rendered in the case of Sahyadri Industries Ltd. - The respondent herein is entitled to produce all documents and is also entitled to file a detailed submission to the notices that were issued prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m I and Form 1 respectively. A scrutiny of the returns for the month of February-15, it was found that they have availed ITC to a tune of Rs. 98,30,251/- on a purchase turnover of Rs. 6,77,94,700/- from Tvl. Quality Industries whose Registration Certificate has been cancelled by the Registering Authority since the dealers have not filed their returns along with the tax due. A notice was issued to the dealers proposing reversal of ITC under Sec19(13) of the TNVAT Act-2006 calling for their objections. The dealers have filed their reply in which they have enclosed a copy of the manual returns said to have been filed by Tvl. Quality Industries. But, there is no evidence of proof of payment of tax to the Department by way of signature obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Tamil Nadu [2023 SCC Online Mad 7905] . In paragraphs 100 to 109, it has been held as under:- 100. To an extent we are in agreement with the view of the learned Single Judge in Vinayaga Agencies v. CCT [Vinayaga Agencies v. CCT, (2013) 60 VST 283 : 2013 SCC OnLine Mad 323]. However, the view cannot be applied universally where the selling dealer continued to exist where there was no transaction of sale or that the registration was obtained only for the purpose of facilitating credit of tax being availed without a transaction of sale. We cannot uphold the view in Vinayaga Agencies v. CCT [Vinayaga Agencies v. CCT, (2013) 60 VST 283 : 2013 SCC OnLine Mad 323] in all cases merely because the registration of the selling dealer was not cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 103. While placing reliance on the aforesaid decision of the Supreme Court in State of Maharashtra v. Suresh Trading Co. [State of Maharashtra v. Suresh Trading Co., (1997) 11 SCC 378 : (1998) 109 STC 439], the court in Jinsasan Distributors v. CTO [Jinsasan Distributors v. CTO, (2013) 59 VST 256 : 2012 SCC OnLine Mad 4633], failed to note the expression in Section 19(15) of the T.N. Vat Act, 2006 which specifically deals with the situation. Section 19(15) in the T.N. Vat Act, 2006 is an innovation which was not contemplated under Section 70 of the Karnataka Value Added Tax Act, 2003. The said decision of a learned Single Judge of this Court, has been followed in the past. 104. If there is a cancellation of registration, the assessing off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling input tax credit to prove that indeed a transaction of sale had taken place. They should not only preserve but also produce collateral evidence in the form of transport documents, such lorry receipts or consignment note, etc. When called upon failing which it cannot be said they have discharged the burden of proof required to be discharged under Section 17(2) of the T.N. Vat Act, 2006. 108. In absence of such document, where there was also a failure on the part of the dealer which raised invoice on the petitioner-appellants for the goods allegedly supplied, either on account of cancellation of registration or on account of such dummy dealers have disappeared, input tax credit availed and utilised has to be repaid together with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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