2016 (11) TMI 672

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.... : Mr. S. Kanmani Annamalai ORDER Heard Mr.T.Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred as "TNVAT Act") and Ce....

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....e petitioner. 4. In the counter affidavit filed by the respondent, more particularly, in paragraph No.10, the respondent is justifying his action by contending that in terms of Section 9(2) of CST Act, all the provisions of the TNVAT Act, relating to the assessment, re-assessment, collection and enforcement of payment of tax shall apply to CST Act, which includes the power to reverse the ITC un....

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....clearly spelt out as to which provision of law, the respondent proposes to reverse the ITC. Partially, the petitioner also has to be blamed because, the petitioner did not give objections, but only produced certain "C" forms. That apart, if the respondent had accepted few "C" forms and sought to not extend the benefit of concessional rate of tax in respect of certain transactions for non-productio....