CITY MOBILES Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The instant writ petition has been filed against the impugned assessment order, dtd. 31/7/2015, passed by the second respondent in TIN :33064962530/13-14.

(2.) It is the case of the petitioner that he is a registered dealer under Tamil Nadu Value Added Tax Act, 2006 (herein after referred to as the Act). According to the petitioner, a pre-revision notice, dtd. 6/4/2015 has been issued by the second respondent under Sec. 27 of the Act, which was suitably replied by him in his letter dtd. 8/5/2015. According to the petitioner, the basis for issuing pre-revision petition under Sec. 27 of the Act, was that

(3.) According to the petitioner, a detailed reply, dtd. 8/5/2015 was sent by the petitioner to the pre-revision notice, dtd. 6/4/2015 sent by the second respondent. In the said reply notice, the petitioner made a specific reference to Sec. 19(20) of the Act and have stated that the Assessing Officer shall reverse the input tax credit only to the extent of lesser cost of goods so sold. But, if a dealer has assessed or reported the turnover with profit, Sec. 19(20) is not operative. It is the further case of the petitioner that the second respondent has not accepted the returns and accounts for the so-called loss, they cannot reverse the input tax credit under Sec. 19(20) of the Act.