2016 (11) TMI 259

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....ditional Govt. Pleader COMMON ORDER These writ petitions have been filed for issuance of Writ of Certiorarified Mandamus calling for the records in TIN 33685102451/2009-10 to 2013-14 dated 28.09.2015 and to quash the same as illegal , arbitrary and against the judgment of this Hon'ble Court reported in the case of Infiniti Wholesale Limited Vs. Assistant Commissioner (CT) Koyambedu Assessme....

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....ability has to be fastened on the selling dealer and it cannot be mulcted on the Petitioner-purchasing dealer who had shown the proof of payment of tax on the purchase made. In this connection, the learned counsel for the Petitioner relies on (2 0 1 3 ) 60 VST 2 8 3 (Ma d ) , relevant portion of which reads as follows: "10. The provision of Section 19(1) clearly states that in-put tax credit can....

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....cted on the Petitioner-purchasing dealer, which had shown proof of payment of tax on purchase made. 12. Sub-Section (16) of Section 19 states that the in-put tax credit availed of is provisional. It, however, does not empower the authority to revoke the in-put tax credit availed of on a plea that the selling dealer has not paid the tax. It only relates to incorrect, incomplete or improper claim....

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....ax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and contrary to the provisions of the TNVAT Act and Rules. As a result, all the orders are liable to be set aside" 6. The above facts would clearly state that if the selling dealer has not paid the correct tax then the liability can only be fastened on the selling dealer and not on the purchasing d....