Department Cannot Enforce TNVAT Liability Arising from Its Own System Defect: Madras HC

Tvl Kurian Abraham Pvt. Ltd. Vs State of Tamil Nadu (Madras High Court) The case before the Madras High Court involved multiple revision petitions challenging a common order of the Tamil Nadu Sales Tax Appellate Tribunal, which had restored purchase tax demands against the assessee. The petitioner, a manufacturer and exporter of latex surgical and examination gloves, had purchased raw rubber from both registered and unregistered dealers. For the assessment years 2007–08 to 2010–11, the petitioner filed returns, paid output tax on sales turnover, and claimed Input Tax Credit (ITC). Initiall...