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2013 (3) TMI 546 - MADRAS HIGH COURTInput Tax Credit denied - as per the dept. assessee is eligible only for the purchasers from the registered dealers as per Section 19(2) of the Tamil Nadu Value Added Tax Act, 2006 - as per the assessee first respondent is not the competent authority to issue the impugned notice of denial of credit - Held that:- Except raising a plea regarding the competency of the authority, nothing is submitted before this Court by the petitioner to prove his case that the first respondent is not the assessing authority as defined under Section 2(5) of the TNVAT Act, and therefore, the plea of the petitioner is rejected on this ground. However, looking into the impugned notice, it is seen that the petitioner is called upon to explain as to what are all their grievances, by filing objections, and such an opportunity having been already provided in the impugned notice itself, without availing of the same, the petitioner has rushed to this Court challenging the said notice. Thus the notice under challenge is only calling upon the petitioner to make payment of the tax immediately and stating that if the petitioner has any objection, they may furnish the details along with documentary evidence and connected records. When such a course is available to the petitioner to approach the concerned authority, it does not require any interference by this Court in the stage of notice. Therefore, the challenge made by the petitioner to the said notice, is rejected - the petitioner is directed to approach the competent assessing authority and make detailed objections to the impugned notice along with documentary evidence and if already submitted the competent assessing authority is directed to consider the same, after giving an opportunity of hearing to the petitioner.
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