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2019 (6) TMI 1501 - HC - VAT and Sales TaxDeemed Assessment - ITC Claims - mismatch of purchases - Section 22(2) of TNVAT Act - HELD THAT:- It follows as an inevitable sequitur that the writ petitioner is entitled to have the impugned orders set aside on the ground that it is in violation of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT], where it was held that this Court is fully convinced that the procedure adopted by the respondent, Assessing Officers in all these cases are half baked attempts, which have not yielded results and these cases are before this Court or before the Appellate Authorities and all that the Assessing Officers can record is that they have issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. Impugned orders set aside - petition allowed.
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