TaxTMI 
TaxTMI 
2016 (6) TMI 947
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....i Annamalai, the learned Additional Government Pleader for respondents. 3. The petitioner is a registered dealer, under the erstwhile provisions of Tamil Nadu General Sales Tax Act, 1959 (TNGST Act), and at present, under the provisions of Tamil Nadu Value Added Tax, 2006. The challenge in these Writ Petitions is to the proceedings of the Assessing Officer, dated 28.09.2015, in and by which, the Input Tax Credit (ITC) availed by the petitioner, has been reversed, on the ground that, it is in excess of what the petitioner is entitled to avail. 4. The petitioner was served with a notice, dated 12.08.2015, stating that, on cross verification of the monthly returns for all the four years, viz., 2010-11, 2011-12, 2012-13 and 2013-14 from the D....
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....nt Pleader for respondents on the above submissions. 7. The ratio deducible from the decisions referred to above are that, ITC shall not be disallowed for the reasons that the seller had not been assessed, since the selling dealer has not filed returns. In fact, the decision of the Delhi High Court was after amendment of the Act, yet, it was held that ITC shall not be disallowed for the earlier period, i.e., prior to the amendment. In the case of Infiniti Wholesale Ltd.,, referred above, this Court took into consideration the decision in the case of Althaf Shoes, referred above, and other decisions and held as follows:- 22. In the case of Althaf Shoes (Pvt) Ltd., cited supra, the petitioner was a dealer and exporter of finished lea....
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....way of the assessing officer considering the claim of the assessee under section 19 of the Tamil Nadu Value Added Tax Act. A reading of the circular issued by Commissioner along with the provisions of the Act makes it clear that there is nothing repugnant in the said circular issued by the Commissioner as a head of the Department as regards the provisions of the Act on input-tax credit claim. Holding so, allowed the writ petition. 23. In the case of Sri Vinayaka Agencies, cited supra, the petitioner was dealer in lubricants, purchasing lubricants from a registered dealer. On inspection, it was found that the vendor / dealer had not filed monthly returns nor paid tax to the Department. Though the petitioner had paid tax to the selling deal....