2016 (12) TMI 632

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....Mr.K.Venkatesh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. In all these writ petitions, the petitioner challenges the assessment orde....

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....the petitioner sent a comprehensive reply/ objections dated 26.2.2016 wherein they requested the respondent to provide correct and complete details in their statement for filing their objections concerning the remaining cases. They further stated that the purchases were covered by purchase bills, which full satisfy the requirements prescribed under the provisions of Rule 10(2) of the Tamil Nadu Va....

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.... (ii) Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani I Assessment Circle [reported in (2013) 60 VST 283]; and (iii) Infiniti Wholesale Ltd. Vs. Assistant Commissioner (CT), Koyambedu Assessment Circle [W.P.No.9265 of 2013 dated 6.11.2014]. Therefore, the petitioner contended that the proposal to reverse the input tax credit is illegal. 7. However, the responde....

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....ument filed by the petitioner to substantiate the movement of the goods for confirmation of the purchase made from local registered dealers. Thus, it is clear that the respondent has misdirected himself in completing the assessments and the manner, in which, the assessments have been completed, is not tenable. 9. The learned counsel for the petitioner, on instructions, submits that if the detai....