https://www.taxtmi.com/caselaws?id=380180 The court partly allowed the appeal regarding the levy of tax on the receipt of commission, finding in favor of the petitioner. However, the court upheld the reversal of Input Tax Credit for purchases from dealers with cancelled registration certificates and the imposition of penalty under Section 27(4) of the TNVAT Act. The court emphasized the availability of statutory remedy under Section 58 of the TNVAT Act and dismissed the writ petition, directing the petitioner to pursue the statutory appeal process if further contestation was desired. en-us Fri, 05 Apr 2019 00:00:00 +0530 Thu, 16 May 2019 06:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380180 The court partly allowed the appeal regarding the levy of tax on the receipt of commission, finding in favor of the petitioner. However, the court upheld the reversal of Input Tax Credit for purchases from dealers with cancelled registration certificates and the imposition of penalty under Section 27(4) of the TNVAT Act. The court emphasized the availability of statutory remedy under Section 58 of the TNVAT Act and dismissed the writ petition, directing the petitioner to pursue the statutory appeal process if further contestation was desired. Case-Laws VAT and Sales Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380180