TMI Blog2014 (7) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... f input tax credit is considered - HELD THAT:- It has to be pointed out, at this stage, that, once it has been found that the orders impugned in the writ petitions are unsustainable on account of violation of principles of natural justice, it is wholly unnecessary to impose any condition while remitting the matter for fresh adjudication and in the considered opinion of this Court, the direction g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Taxes) JUDGMENT Mr. Kanmani Annamalai, learned Government Advocate (Taxes), takes notice for the respondent. With the consent of the learned counsel on either side, the writ appeals are taken up for final disposal at the admission stage itself. 2 The petitioner in W.P. Nos. 14584-14586 of 2014 is the appellant in these writ appeals. In the writ petitions, the petitioner challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, it is not necessary to re-state the facts once again. 4 The learned counsel for the appellant/writ petitioner would contend that the learned Single Judge, having found that the impugned orders are unsustainable, had quashed the same and having done so, ought to have remitted the matter without passing any conditional order and in any event, if the amount of input tax credit is considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitions are unsustainable on account of violation of principles of natural justice, it is wholly unnecessary to impose any condition while remitting the matter for fresh adjudication and in the considered opinion of this Court, the direction given to the appellant/writ petitioner to deposit 10% of the tax amount as claimed in the demand notice, as a condition precedent to enquire into the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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