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2021 (8) TMI 1120 - HC - VAT and Sales TaxValidity of assessment order - Input tax credit - alleged mis-match between returns and the returns filed by the sellers - HELD THAT:- This Court is inclined to pass the order as in the case of M/S. CHAKARAVARTHY READYMADES VERSUS THE STATE TAX OFFICER, VANDAVASI, TIRUVANNAMALAI DISTRICT [2019 (2) TMI 1447 - MADRAS HIGH COURT] where it was held that the matters have been remanded for fresh consideration the petitioners/dealers are not entitled to raise a plea of limitation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the assessing officers to adjudicate their case. The impugned orders of assessment are set aside - Petition allowed.
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