2015 (3) TMI 1173

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....>MR.JUSTICE S.VAIDYANATHAN For the Petitioner : Mr. R. Kumar For the Respondent : Mr.Gibi Vishnu, Additional Government Pleader (Taxes) O R D E R Heard Mr.R.Kumar, learned counsel for petitioner and Mr.Gibi Vishnu, learned Additional Government Pleader (Taxes). With the consent of both the parties, this writ petition is taken up for final disposal at the admission stage itself. 2. T....

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....clusion that the Input Tax Credit claim of the petitioner was not in order and sent a proposal to the respondent for implementation. The respondent, without calling for the books, issued notice for reversal of Input Tax Credit claim for the purchases made from the said seller. The petitioner submitted its reply and without considering the same, the respondent passed the impugned proceedings. 3.....

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....s not deny, as a matter of fact, that the assessee's vendors are all registered dealers on the files of the Revenue and the assessee had also given the TIN number of these vendors. When such particulars are available, it is for the Revenue to take necessary action against the vendors, who had not remitted tax collected by them to the State. Without taking recourse to that, I do not think that ....