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2022 (5) TMI 555 - HC - VAT and Sales TaxReversal of input tax credit - interstate sale - Section 19(2)(v) and 19(5)(c) of the TNVAT Act, 2006 - HELD THAT:- The subsequent notice issued on 31.08.2021 was responded to by a communication dated 28.09.2021 by the petitioner stating that, he needs some more time to file further objections. However, prior to that, pursuant to the earlier show cause notice, the petitioner had already given a reply on 08.11.2017, wherein he has stated that, the only transaction which is involved does not fall under interstate purchase and therefore it does not attract input tax credit under Section 19(2)(v) and 19(5)(c) of the TNVAT Act, 2006, therefore, the proposal made in this regard through the show cause notice should be dropped. However, whether this reply given by the petitioner has been considered or not has not been mentioned in the impugned order. Therefore, on that ground, this Court feels that, the matter can be remitted back to the respondent for reconsideration. The matter is remitted back to the respondent for reconsideration - Petition allowed by way of remand.
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