2023 (4) TMI 596

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.... Added Tax Act, 2006, (in short, 'Act'). This is the second round of litigation that the petitioner has embarked on, in respect of assessments for the periods 2013 - 2014 and 2014 - 2015. The orders of assessment relate to two issues being sales returns that have been disallowed and disallowance of ITC under Section 19(13) of the Act, the latter issue arising in respect of the period 2014 - 2015 only. A perusal of the orders of assessment are illuminating. 3. The Officer has dealt with disallowance of sales returns as follows:- "Defect No.4 Sales Returns Not allowed As per Notice Sales Return disalowed = 6231921/- Dealers reply: With reference to rejection of sales return, we had already reported both in the monthly return ....

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....of ITC on the purchase of goods for Rs.2861280/- with ITC amount of Rs.1,43,064/- effected from TVL.K.B.Creations, Tirupur having TIN: 33442312087, on the ground of the above seller had not reported the sales in the monthly filed. We wish to state that the above seller, TVL.K.B.Creations, No.16A, Ramya Colony 2nd street, Tirupur were a registered dealers having TIN : 33442312087 and filed monthly returns in the office of Asst;Commr(ST) North Circle, Tirupur, we had made payments for the purchases through Canara Bank Tirupur Branch and we had taken the ITC on the strength of the purchase invoices along with the goods and availed ITC as per Section 19(1) of the TNVAT Act 2006. As per the following judicial judgment, if the seller, had not....

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....015 in the case of Bharat Steels, Chennai v AC(CT) Broadway Circle, Chennai. 7. (2015) WP No.12441 to 12444 of 2015 dt 27.04.2015 in the case of Nandeem Tanning Company, Vaniyampadi v AC (CT) Vanniyampadi TNCTJ - 21 (15-16). As per the judicial judgment delivered in the case of M/s.Anand bond Ltd v AC Thiruvanmiyur in WP No.37355 to 37558 /2016 and also in the case of M/s.Kwality Plasto Pack v State of TN.AC(CT) Kothavalchavadi, it was held that "merely because certain details are available in the official website of the Department and does not match with the monthly returns submitted by the dealers that cannot be a sole basis for reversing ITC or revising the assessment. Finally in this regard, we request you to kindly receipt our re....