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2022 (1) TMI 1064 - HC - VAT and Sales TaxRecovery of credit availed by the petitioner - vires of Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006 - it is submitted that impugned order has now been passed by the respondent after a lapse of 1 ½ years and without the following principles of natural justice - HELD THAT:- The petitioner is not entitled to credit availed by the petitioner beyond the period of limitation. Therefore, on merits as far as the demand of the input tax credit is concerned there is no case made out by the petitioner - the petitioner is directed to pay the amount confirmed in the impugned orders for a sum of ₹ 70,720-00 and ₹ 2,84,642-00 for the respective Assessment Year - As far as the imposition of penalty which appears to be 200% of the amount confirmed in the impugned order is concerned the petitioner appears to have made out a case for interference. Principles of natural justice - HELD THAT:- Considering the fact that the petitioner's representation dated 29.08.2013 has not been considered by the respondent, while passing the order under Section 27(4) as it stood during the material period though did not specifically contemplate the benefit of personal hearing and also considering the fact that the order has been passed long after the notices were issued in view of the pendency of the writ petition and after the reply was filed by the petitioner vide reply dated 29.08.2013 which duly acknowledged by the respondent on 12.09.2013, the case is remitted back to the respondent to pass a speaking order within a period of forty five (45) days from the date of receipt of a copy of this order. These writ petitions stand partly allowed by quashing the impugned order in so far as the imposition of penalty is concerned. The petitioner shall pay the amount of tax/input tax sought to be recovered within a period of forty five (45) days from the date of receipt of a copy of this order.
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