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of <h1>Tax Assessment Challenge Fails: Input Tax Credit Claims Insufficient, Order Remitted for Fresh Evaluation Under Established Legal Precedent</h1> <h3>South Indian Timber Traders Versus The State Tax Officer, Porur Assessment Circle, Chennai – 123</h3> South Indian Timber Traders Versus The State Tax Officer, Porur Assessment Circle, Chennai – 123 - TMI The Madras High Court, presided by Justice C. Saravanan, addressed a writ petition concerning an impugned order dated 07.03.2022 for the assessment year 2016-2017. The petitioner failed to respond to notices preceding the order, issued on 08.03.2019, 14.01.2020, and 09.02.2021, the latter two during the COVID-19 pandemic lockdowns. The petitioner did not provide evidence to substantiate the Input Tax Credit claimed under Section 19 of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006.The court referenced the settled law from the Division Bench in Sahyadri Industries Limited Vs. State of Tamil Nadu, (2023) 115 GSTR 320 (Mad.), which provided a framework for handling such cases. The judgment concluded with the dismissal of several cases, granting liberty to the appellants/petitioners to file statutory appeals within thirty days, and remitting certain cases back to the Original Authority for fresh orders.In light of this precedent, the impugned order was set aside, and the matter was remitted back to the respondent to issue a new order considering the court's ratio in the Sahyadri case. The petitioner is required to cooperate, failing which the respondent may reconfirm the demand. The court directed that a new order be passed within six months, disposing of the writ petition without costs. Connected writ miscellaneous petitions were also closed.
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