2016 (12) TMI 8

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....ct, 2006 [TNVAT Act] and is engaged in the business of supply of food and drinks to the customers and the guests staying in the Hotel. The orders in these writ petitions are the orders of assessment for the years 2010-11 and 2011-12. A common issue arise for consideration in both these writ petitions and therefore, they were heard together and are disposed of by this common order. 3 The petitioner filed their monthly returns for April, May and July 2011 and on perusal of the returns, the then Assessing Officer, issued three separate notices dated 09.03.2012 stating that the petitioner has effected purchases from M/s.Super Flames and M/s.Deepak Agencies, whose registration certificates have been cancelled. The petitioner submitted their rep....

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.....Super Flames, is with an unregistered dealer and not entitled to the Input Tax Credit availed by them and proposed to reverse the same. 4 On receipt of the notice, the petitioner submitted a reply dated 04.04.2016, in fact reiterating what was stated by them earlier and producing the necessary records to substantiate their case. The respondent has now passed the impugned orders by referring to the reply given by the petitioner. But, while considering the reply, the respondent has not rejected the reply given by the petitioner ; but has proceeded on a different line and stated that the petitioner has not filed the Sales Confirmation Statement from the seller with copies of Annexure-II and the return copies of the Seller reveal that the dec....