9911796707
TMI Blog2025 (4) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... the second round of litigation before this Court. 3. Earlier, the petitioner had suffered five Assessment Orders for the Assessment Years 2010-2011 to 2014-2015 on 07.02.2017. The dispute in this case pertains to wrong availment of Input Tax Credit pursuant to the mismatch noticed between the Input Tax Credit availed by the petitioner and the documents that were filed during the assessment. 4. This Court by an Order dated 16.03.2017 in W.P.Nos.6381 to 6386 of 2017 had set aside the Assessment Orders dated 07.02.2017 for the aforesaid Assessment Years and remitted the case back to the respondents to pass a fresh order de novo. Pursuant to the same, the Impugned Assessment Orders have been passed wherein the Input Tax Credit wrongly availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. 9. Learned Government Advocate for the respondents submits that the conditions of the above circular was complied as cross-verification was carried out as per Paragraph 3.3.3 and 3.3.4 of the above Circular. 10. In this connection, the learned Government Advocate for the respondents has referred to the communications between the Assistant Commissioner (ST), Ambattur Industrial Estate Assessment Circle, Nandanam, Chennai and the Assistant Commissioner (ST), Aminjikarai Circle, F 50, Anna Nagar East, 1st Avenue, Chennai, before confirming the demand in the Impugned Assessment Orders and submits that imposition of penalty cannot be interfered with. 11. I have considered the arguments advanced by the learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l trading by producing bogus invoice, etc., the buyer shall be assessed to tax / reversal of ITC, as the case may be, then the Original Assessing Authority shall pass appropriate orders in accordance with provisions of the TNVAT Act, 2006. The Other End Assessing Authority shall verify the details provided to him / her with reference to the manually filed original / revised returns or by issuing show cause notice and calling for the details from the dealer. After the receipt of reply and after due enquiry, the Other End Assessing Authority finds that the seller has reported the transaction and paid the tax due shall report the same to Original Assessing Authority and both of them shall drop further proceedings and on the other han ..... X X X X Extracts X X X X X X X X Extracts X X X X
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