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2015 (12) TMI 373 - HC - VAT and Sales TaxDenial of input tax credit - Discrepancy in monthy return - opportunity of being heard not given - Held that:- no opportunity of personal hearing was granted to the petitioner. Further, there is no such reference with regard to the purchase bills produced by the petitioner, when the petitioner complied Section 19(1) as well as Rule 10(2) of the TNVAT Act & Rules for claiming ITC, the denial of the same, for the lapses on the part of the sellers, cannot be justified. Hence, in the interest of justice, yet another opportunity is to be provided to the petitioner for placing all the materials along with objections, if any, before the respondent. - Matter remanded back - Decided in favour of assessee.
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