2019 (3) TMI 342

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....he earlier deemed assessment without considering the objections raised by the petitioner in accordance with law. 3.The learned counsel for the petitioner submitted that the purchases effected by the petitioner were duly reported to the respondent. According to the petitioner, eventhough copies of invoices raised by the other end seller was produced to the respondent, the respondent has passed the impugned order revising the assessment under Section 27 of the TNVAT Act, 2006. According to the petitioner, it is for the respondent to initiate action against the other end seller for not reporting the sales effected by them to the respondent. A detailed reply, dated 25.09.2015 was sent by the petitioner to the respondent along with the rec....

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....sing to reverse the I.T.C. Availed of by the respondent/writ petitioner/dealer is lacking any valid or sustainable basis. If the sales effected to the writ petitioner/dealer are not disclosed by such a seller either in the form of return filed monthly or the tax collected from the writ petitioner/dealer is not made over to the Department by such seller, the action lies against such a defaulting seller but not against the purchaser. Obviously, the error, if any is not attributable to the writ petitioner/dealer in claiming I.T.C. Based upon the invoice generated by its seller, but it is liable against the so-called seller. Instead of trying to cross verify the I.T.C. Availed of by the petitioner with specific reference to each one component, ....

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....n: 9.It is not in dispute that the petitioner who is the purchaser of the goods has reported to the respondent the details of the purchases from the seller, who has not reported the sale to the respondent. Copies of invoices relating to the purchase made by the petitioner were also submitted to the respondent. The decision relied upon by the learned counsel for the petitioner, in the case of Assistant Commissioner (CT), Presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs. Infiniti Wholesale Limited reported in [2017] 99 VST 341 (Mad) in the Hon'ble Division of Bench of this Court referred to supra, is squarely applicable to the facts of the instant case. In the said judgment it has been held that if the sales effected thro....