TMI Blog2014 (9) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... orders passed by the respondent are liable to be interfered with. Matter remanded back - Decided in favour of assessee. - W.P.Nos.19587 to 19589 of 2014 and M.P.Nos.1 to 1 of 2014 - - - Dated:- 23-7-2014 - M. Sathyanarayanan,JJ. For the Petitioner : Mr. T. Pramodkumar Chopda For the Respondent : Mr. A. R. Jayaprathap Government Advocate (T) ORDER By consent, the writ petitions are taken up for final disposal. 2. W.P.No.19587 of 2014 pertains to assessment year 2011-12, W.P.No.19588 of 2014 pertains to assessment year 2013-14 and W.P.No.19589 of 2014 pertains to assessment year 2012-13. 3. The petitioner in the affidavits filed in support of these writ petitions would aver that it is a registered dealer unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order that the penal interest under Section 42(3) of TNVAT Act, 2006 will be levied separately. The petitioner, aggrieved by the said orders, dated 19.06.2014 had filed these writ petitions. 6. Mr.T.Pramodkumar Chopda, learned counsel appearing for the petitioner has vehemently contended that the impugned orders on the face of it would disclose that it came to be passed under Section 25 of TNVAT Act and in that case, the same has been passed without jurisdiction and authority of law. The learned counsel also drawn the attention of this Court to Section 19(13) and would submit that as per the said provision, the Assessing Officer under statutory obligation should give a reasonable opportunity of being heard in the event of reversal of Inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or cash memorandum to another registered dealer, with the intention to defraud the Government revenue, the assessing authority shall, after making such enquiry as it thinks fit and giving a reasonable opportunity of being heard, deny the benefit of input tax credit to such registered dealer who has claimed input tax credit based on such invoice, bill or cash memorandum from such date. 10. As per the said provision, the Assessing Authority is under mandate to give a reasonable opportunity of being heard, in the event of denying the benefit of Input Tax Credit to registered dealer, who has claimed input tax credit based on such invoice, bill or cash memorandum. However, a perusal of the impugned orders, which are subject matter of chall ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
