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2007 (11) TMI 552 - HC - VAT and Sales TaxAvailment of input tax credit for the period from January 2007 to June 2007 reversed - Held that:- Recording the submission of the learned counsel for the petitioner, to adjudicate the factual finding before the appellate authority, the petitioner is at liberty to prefer the statutory appeal along with the payment of statutory tax within 30 days from the date of receipt of a copy of this order and on receipt of the same, the appellate authority shall consider all the points raised in the appeal and pass orders on merits and in accordance with law. The letter of the Assistant Commissioner (CT), Fast Track Court, Assessment Circle-I, Coimbatore, addressed to the Branch Manager, Indian Bank, Main Branch, Coimbatore, for realisation of the reversal of VAT for the period between January 2007 to June 2007 is directed to be withdrawn immediately and the Bank Manager, Indian Bank, Main Branch, Coimbatore, is hereby directed not to give effect to the request made by the Assistant Commissioner (CT), Fast Track Court, Assessment Circle-I, Coimbatore. With the above directions, the writ petitions are disposed of.
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