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2013 (5) TMI 233 - HC - VAT and Sales TaxPre-revision notices - TNVAT Act - petitioner removed the goods on stock transfer basis to the other States in India without reversing the Input Tax Credit and the PRN sought to invoke Section 19(4) of the TNVAT Act for reversal of the ITC amounts - petitioner contested against violation of principles of natural justice without even considering the request of the petitioner for extension of time to file their objections to the PRN - Held that - Held that:- On a perusal of the impugned order, it reveals that a reference has been made to the respondent's Office Notices, dated 6.3.2013 and 15.3.2013 & also that the petitioner has filed replies, dated 15.3.2013 seeking time to file their objections. When such a request has been made by the petitioner, the same has to be looked into by the respondent by taking appropriate decision. On the other hand there is no order of stay in respect of the appeals pending before the appellate authority challenging the orders of the earlier assessment years, the respondent observed that the demand raised now is open for recovery and accordingly ordered recovery of the amounts. Such a course adopted by the respondent without considering the objections of the petitioner, is not sustainable - Writ Petitions disposed of, with a direction to the petitioner-Company to file their objections to the pre-revision notices within a period of two weeks from the date of receipt of a copy of this order.
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