TMI Blog2014 (8) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that instead of entertaining this writ petition, liberty could be given to the petitioner to file an appeal under Section 51 of the TNVAT Act before the second respondent, the Appellate Deputy Commissioner (CT), Madurai, as against the order dated 10.06.2013. Accordingly, liberty is given to the petitioner to file an appeal under Section 51 of the TNVAT Act before the second respondent, the Appellate Deputy Commissioner (CT), Madurai, as against the order dated 10.06.2013, on payment of 25% of the disputed tax amount, within a period of two weeks from the date of receipt of a copy of this order. On such filing of the appeal, the second respondent is directed to consider and dispose of the same on merits and in accordance with law, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of ₹ 1,06,33,199/- at 12.5% under Commodity Code No.2041. Since the purchase goods were classified under the Commodity Code No.2041, the petitioner is eligible to claim ITC at 4% only the purchase value of goods and not at 12.5%. As a result, there has been an incorrect availment of ITC of ₹ 6,60,713/- for which he had also proposed to levy a penalty under Section 27(4) of the TNVAT Act, without any justification. 3. On receipt of the notice, the petitioner filed a reply on 26.02.2013 stating that the above purchase during the above year related to only purchase of suitcases which was classified under the Commodity Code No.301, but the Commodity Code was mentioned by bona fide mistake as 2041 in the monthly returns file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that as against the impugned order passed by the first respondent, the petitioner is having an alternative remedy under Section 51 of the TNVAT Act, before the second respondent, the Appellate Deputy Commissioner (CT), Madurai, and without availing such remedy, the petitioner has filed the writ petition. 8. Considering the rival submissions, this Court is constrained to pass the following order: Since the petitioner is having an appellate remedy under Section 51 of the TNVAT Act, I am of the opinion that instead of entertaining this writ petition, liberty could be given to the petitioner to file an appeal under Section 51 of the TNVAT Act before the second respondent, the Appellate Deputy Commissioner (CT), Madurai, as against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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