2015 (4) TMI 319

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....Ramani, Sr. Counsel & M/s Raja Jeya Chandra Paul For the Respondent : Mr A Muthukaruppan, Addl. Govt. Pleader ORDER All these Writ Petitions are filed challenging the notice calling upon the Petitioner to pay the tax as the selling dealers has not paid the taxes correspondingly through ITC adjustment has sought to be reversed. 2. According to the Petitioner, his duty is only to show th....

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....titions deserve no consideration and are liable to be dismissed. 4. Even a reading of the very notice impugned herein reveals as follows: "You have claimed ITC of Rs. 154009.00/- and adjusted towards the tax due on the sales during the year 2010-11. But the seller has not paid the tax on the sales at the other end. So you are liable to pay the tax of theabove said amount of Rs. 154009-adjust....

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....the registered dealer, provided if the registered dealer establishes that the tax due on such purchase has been paid by him in the manner prescribed. The pre-revision notice and the orders clearly state in paragraph 3 that the Petitioner herein had paid the tax to the selling dealer. If that be the case, the Petitioner's case squarely falls under the proviso to Section 19(1) of the TNVAT Act. ....

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....dit by the dealer.It is not so in these cases. In the present case, the Petitioner-delaer, admittedly, had paid the tax to the selling dealer and claimed input tax credit and that was accepted at the time when the self-assessment was made. Even the pre-revision notices and the orders under challenge fairly state that the Petitioner-delaer had paid tax to the dealer. It is, therefore, for the Depar....