WIPRO LTD. Vs. ASSISTANT COMMISSIONER COMMERCIAL TAX DEPARTMENT

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes), who took notice for the respondent. These writ petitions have been filed challenging the orders of the respondent dated 19.12.2014.

(2.) The case of the petitioner Company is that they are engaged in the manufacture of Computers and peripherals and they are registered dealers and assessee on the file of the respondent. According to the petitioner Company, they filed monthly returns in compliance with the Tamil Nadu Value Added Tax, 2006 (hereinafter referred to as "the TNVAT Act"), discharging appropriate taxes within the prescribed time. According to the petitioner, the notices dated 19.12.2014, which were received on 5.2.2015, were issued proposing to disallow the Input Tax Credit for the assessment years 2011 -12, 2012 -13 and 2013 -14 only for the reason that the selling dealers have not filed their returns and have not paid the tax, which was collected from the petitioner, is in violation of principles of natural justice and hence the petitioner is before this Court.

(3.) According to the learned counsel for the petitioner, on two grounds, the impugned notices are unsustainable. Firstly, the impugned notices themselves are without jurisdiction as the allegation is that the petitioner has breached the provisions of TNVAT Act, when admittedly the sellers have done the same and hence any proceedings against the petitioner/buyer is clearly unsustainable and bad for want of jurisdiction. Secondly, the impugned notices are contrary to the various decisions of the Hon'ble Apex Court as well as this Court and hence they are liable to be set aside.