PADMAVATHY REALTY AND PROMOTERS PVT LTD Vs. ASSISTANT COMMISSIONER (CT), KOTTURPURAM ASSESSMENT CIRCLE; NEW SMART ENTERPRISES, KAKKALUR, TIRUVALLUR DISTRICT

JUDGEMENT

(1.) Heard Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepts notice for the first respondent. Heard both. In view of the nature of relief this Court wishes to grant, the writ petition itself is taken up for final disposal without ordering notice to the second respondent.

(2.) The petitioner is engaged in the construction of apartments, residential accommodations and commercial buildings and registered as a dealer on the file of the first respondent. The first respondent issued a notice to the petitioner dated 10.9.2015 stating that on verification of the data available, it is seen that the dealer purchased goods from the second respondent. In the said notice, it was also stated that though the petitioner had filed annual returns, the selling dealer has not been taxed as per the provisions of the Tamiln Nadu Value Added Tax Act, 2006. Therefore, the first respondent proposed to reverse the input tax credit availed by the petitioner. Further, the petitioner was granted 15 days' time to submit their reply.

(3.) The petitioner, by representation dated 7.10.2015, informed the first respondent that they had addressed a letter to the second respondent with a request to send a copy of VAT Annexure II for July 2013 along with tax payment details and agreed to submit the same before the first respondent as soon as they received the same. The copy of the letter sent to the second respondent was also enclosed along with the reply to the first respondent.