T. S. Sivagnanam, J. - (1.)Heard Mr.G.Sankar, the learned Counsel for the petitioners and Mr.K.Vekitesh, the learned Government Advocate appearing for the respondent.
(2.)All these Writ Petitions have been clubbed together as the issue involved is common to all, though the petitioners are different.
(3.)All the petitioners are registered dealers on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT). Notices were issued to all the petitioners stating that they have claimed input tax credit on the purchase of cotton yarn from the dealers whose names were mentioned in the notices and on verification of the Departmental Website, it reveals that the selling dealers, who have issued sales bill without actual movement of goods, have not at all filed returns and paid the tax due. The impugned notices contain the name of the seller and their TIN Number, purchase value and the ITC Claim amount etc.