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DY BEATHEL ENTERPRISES vs. THE STATE TAX OFFICER (DATA CELL)
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN
Pet. Counsel
N.sudalaimuthu
Mr.s.karunakar
Res. Counsel
S.dayalan

Petitioner / Applicant

DY BEATHEL ENTERPRISES
Respondent THE STATE TAX OFFICER (DATA CELL)
Court Madras High Court
State

Tamilnadu

Date Feb 24, 2021
Order No.

W.P.(MD)Nos.2127, 2117, 2121, 2152, 2159, 2160, 2168, 2177, 2500, 2530, 2532, 2534, 2538, 2539, 2540, 2503 & 2504 of 2021

Citation

2021(2) TAXREPLY 4008
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ORDER

Heard, the learned counsel on either side. 2.The petitioners' herein are dealers, registered with Nagercoil Assessment Circle. Though the petitions are 17 in number, the issue raised in all these writ petitions is virtually one and the same. 3.The petitioners are traders in Raw Rubber Sheets. According to them, they had purchased goods from one Charles and his wife Shanthi. 4.The specific case of the petitioners is that a substantial portion of the sale consideration was paid only through banking channels. The payments made by the petitioners to the said Charles and his wife, included the tax component also. Charles and his wife are also said to be dealers registered with the very same assessment circle. 5.Based on the returns filed by the sellers, the petitioners herein availed input tax credit. Later, during inspection by the respondent herein, it came to light that Charles and his wife, did not pay any tax to the Government. That necessitated initiation of....

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