2022 (5) TMI 555

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....nts : Mr.Richardson Wilson ORDER The prayer sought for herein is for a Writ of Certiorari calling for the records of the respondent in his Proceedings in TIN No.33140040997/ 2014 - 15 dated 29.10.2021 and quash the same as illegal. 2. With regard to the assessment year 2014-15, according to the Revenue there has been an interstate sale and therefore the input tax credit availed by the pet....

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....on, we submit to say that the specific commodity of TMT bars bearing the brand name of Tvl.JSW Steel Limited alone is supported by us to the interstate buyers with or without C Forms. The concern branded company has no TMT Manufacturing plant in Tamil Nadu and thereby the entire connected purchases are effected from Tvl.JSW Steel Limited, Toranagallu in Karnataka State. It is only this specific co....

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....r is liable to be interfered with, the learned counsel for the petitioner contended. 5. Per contra, Mr.Richardson Wilson, learned Additional Government Pleader appearing for the respondent would submit that, whatever reply said to have been made by the petitioner as claimed by the learned counsel for the petitioner dated 08.11.2017, whether has been submitted or not is not known. However, when ....

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....jections. However, prior to that, pursuant to the earlier show cause notice, the petitioner had already given a reply on 08.11.2017, wherein he has stated that, the only transaction which is involved does not fall under interstate purchase and therefore it does not attract input tax credit under Section 19(2)(v) and 19(5)(c) of the TNVAT Act, 2006, therefore, the proposal made in this regard throu....