TaxTMI 
TaxTMI 
2016 (11) TMI 299
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....eader COMMON ORDER Heard Mr.R.Kumar, learned Counsel appearing for the petitioner and Mr.S.Manokaran Sundaram, learned Additional Government Pleader accepting notice on behalf of the respondents and with the consent of learned counsel appearing on either side, these writ petitions are taken up for final disposal. 2.The petitioner who is a registered dealer under the provisions of Tamil Nadu Va....
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....on to produce the break up details for figures mentioned in the respective invoices. The petitioner was granted fifteen days time to file their objections. In certain invoices, apart from the defects under the head "cross verification" for certain assessment years, the notices also refers to Reversal of ITC on purchases effected by Registration Cancelled Dealers, Reversal of ITC on the sale effect....
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.... Tax Credit availed, on a plea that the selling dealer has not paid the tax. 5.Further, the petitioner pointed out that the respondent did not give any proof that the petitioner's selling dealers have not remitted the tax collected from them and even if there is any failure on their part for non remittance of tax cleared from the petitioner, the liability has to be fastened to the selling dea....
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....ly no discussion as regards the objections raised by the petitioner. All that the respondent has done was, merely by referring to the decision of the Karnataka High Court in the case of KARNATAKA AND ANOTHER v. MANGALORE STEELS & CEMENTS [8 VST 198] and the decision in the case of USA AGENCIES v. THE COMMERCIAL TAX OFFICER [W.P.NOs. 902, 1202 of 2009. etc batch dated 17.07.2013] and passed the imp....