Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1219 - HC - Indian LawsInput tax credit - TNVAT Act - application of mind - Held that: - It is not in dispute that the petitioner has submitted all the necessary details, more particularly the information such as Registration Certificate Numbers under the TNVAT Act of the sellers and dealers. Therefore, when the petitioner has initially discharged his burden as per Section 19(10)(a) of the TNVAT Act, showing that the goods have been subjected to tax at an earlier stage, the respondent ought to have considered the same - the Assessment Orders are passed without considering the objections and by merely taking note of the proposal of the Enforcement Officer - assessment orders are set aside - Assessing Officer is directed to re-consider each one of the objections raised by the petitioner and give reason - petition allowed by wayof remand.
|