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2018 (10) TMI 943 - HC - VAT and Sales TaxRevision of assessment - denial of Input Tax Credit - case of petitioner is that that the prerevision notices are bereft of requisite particulars, in the absence of which, proper objection could not be submitted - Principles of Natural Justice. Held that:- On a perusal of the show cause notices, it is seen that they were bereft of particulars regarding the name and/or trade identification number (TIN) number of the dealer at the other hand. It is stated that cross verification of buyer and seller as per Annexure I is made through Web. But, web report was not enclosed. Unless the intranet web report along with all details are furnished, the purchaser would not be in a position to reconcile the mismatch. It is very unfortunate that neither the Circular issued by the Commissioner of Commercial Taxes nor the procedures, as discussed in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] were scrupulously followed by the Assessing Officer in the present case on hand. The impugned orders passed by the second respondent in TIN33753681120/2011-12 to 2015-16, respectively, dated 14.03.2018 are set aside and the matter is remitted back to the file of the second respondent for fresh consideration - Petition allowed by way of remand.
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