MEDIHAUXE INTERNATIONAL Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) BY consent, the Petitions are taken up for final disposal at the time of admission itself.

(2.) HEARD , Mr.V.Sundareswaran, learned Counsel appearing for the petitioner and also Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who has taken notice on behalf of the respondent.

(3.) THE petitioner, who is a registered dealer, purchased drugs from M/s. Merck Limited, Mumbai for sale to Regional Cancer Centre, Trinvandrum. The petitioner is also maintaining records to prove that the medicines were sold interstate. The petitioner had not availed any input tax credit under the Tamil Nadu Value Added Tax, 2006. Whileso, on 01.4.2011, M/s. Medihauxe international P. Limited, a company incorporated under the companies Act, took over the petitioner. That being so, the respondent had vide notice dated 12.4.2013 proceeded to make assessment under Section 27 of the Act for reversal of input tax credit. The respondent also issued Garnishee notice to M/s. Medihauxe International Pvt Ltd and the impugned orders dated 01.7.2013 to the petitioner. Challenging the same, the petitioner is before this Court.