ASSISTANT COMMISSIONER Vs. BLESSED STARS

JUDGEMENT

(1.) M/S.Blessed Stars, represented by its Proprietor, has filed W.P.Nos.33184 and 33185 of 2016, for a writ of certiorari, to quash the assessment made in CST:Nos.1135594/2013-2014 and 1135594/2014-15 dated 26.05.2016 and 11.07.2016 respectively.

(2.) M/S. Blessed Stars Clean Rooms represented by its Proprietor, has filed W.P.No.33186 of 2016, for a writ of certiorari, to quash the assessment made in CST No.1135594/2014-15 dated 11.07.2016.

(3.) Before the writ Court, contentions have been made that reversal of ITC under Section 19(5)(c) is applicable, only when C Forms are not filed, whereas, the entire turnover is covered by C Forms and hence Section 19(5)(c) is not applicable. Further reversal of ITC under Section 19(2)(v) is patently erroneous, since the said section contemplates granting of ITC and not reversal of ITC. According to the respondents, whether a Trader or manufacture, both are eligible to get ITC under Section 19(2) of the TNVAT Act. In the notice, ITC reversal on the interstate turnover was proposed under Section 19(5)(c), whereas, in the impugned order, without any discussion, ITC was reversed under Section 19(2)(v).