2016 (1) TMI 329

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....ner firm is a partnership concern carrying on business in the name and style of 'Sri Lakshmi Textiles' dealing in inner garments and textiles. The said concern is registered under the second respondent which is regularly paying monthly returns under the Tamil Nadu Value Added Tax Act and the petitioner promptly adjusted the legitimate tax dues to the department from the Input Tax Credit available on the tax paid on purchases. During the assessment year 2013-2014, the petitioner has reported the total and taxable turnover of Rs. 2,02,88,151/- and Rs. 15,98,693/- through returns and adjusted the corresponding tax dues to the respondent Department from the Input Tax Credit available for the petitioner. It is deemed that the second resp....

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....mpel the petitioner to produce annexure II of the other end dealer which can be easily verified by him through the department internet website. 5. To back his averment, the learned counsel for the petitioner relied on the following judgment of this Court, which are as follows:- (i) Althaf Shoes (P) Ltd Vs Assistant Commissioner (CT) reported in 50 VST 179. (ii) Sri Vinayaga Agencies Vs. The Assistant Commissioner (Ct), Chennai and another, reported in (2013) 60 VST 283 (Mad). (iii) Infiniti Wholesale Ltd. Vs. The Assistant Commissioner (CT) in W.P.No. 9265 of 2013 dated 06.11.2014. 6. In all the cases cited supra, an identical prayer sought for by the petitioner in this Writ Petition has been entertained and the same has also....

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....the judgment relied upon by the petitioner cited supra is squarely applicable to the case on hand. In the case of Sri Vinayaga Agencies Vs. The Assistant Commissioner (Ct), Chennai and another, reported in (2013) 60 VST 283 (Mad), in paragraph No.9, it has been held as follows:- "9.Sub-Section(16) of Section 19 states that the Input Tax Credit availed is provisional. It, however, does not empower the authority to revoke the input tax credit availed on a plea that the selling dealer has not paid the tax. It only relates to incorrect, incomplete or improper claim of Input Tax Credit by the dealer. It is not so in these cases. In the present case, the petitioner-dealer, admittedly, has paid the tax to the selling dealer and claimed In....