2017 (1) TMI 1117

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....pondent: Mr.S.Kanmani Annamalai, AGP ORDER 1. Issue notice. Mr.S.Kanmani Annamalai, accepts notice on behalf of the respondent. 1.1. With the consent of counsels for parties, the Writ Petition is taken up for final hearing and disposal. 2. This Writ Petition is directed against the order dated 29.11.2016. 2.1. By virtue of the said order, the respondent has reversed the Input Tax Cr....

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....the petitioner avers that, ITC was claimed in its monthly returns and, also, ITC was utilised against VAT/CST, payable on the sale of goods. 3.2. Evidently, the petitioner's premises were inspected by the Enforcement Wing of the Commercial Taxes Department, on 26.11.2015. It appears that the Inspecting Officials, upon verifying the details of the VAT paid by the selling dealers, came to the....

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....ponent of tax. The petitioner has also indicated in the reply that the selling dealers were actively in business. 4. Therefore, the short ground, on which, the petitioner challenges the impugned order, is that, the mere failure on the part of the selling dealers in reporting corresponding sales, (assuming that the state of affairs is true), cannot be the basis of reversing the ITC claimed by th....

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....- [2015] 82 VST 457 has been sustained by the Division Bench in W.A.No.775 of 2016, dated 09.09.2016. 5. Mr.S.Kanmani Annamalai, therefore, says that if a direction is issued by this Court for passing an order afresh, the same will be complied with. 6. Having regard to the contentions raised by the petitioner and having perused the impugned order, according to me, the respondent appears to h....