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2022 (11) TMI 494 - HC - VAT and Sales TaxRecovery of tax and penalty - excess input tax credit availed - arithmetical mistake in the order - HELD THAT:- A perusal of the averments in the counter affidavit of the 4th respondent would show that the Commercial Tax Officer, Puttur has noticed arithmetical mistakes in the consequential order dated 11.01.2018, as CTO has taken opening Input Tax Credit of Rs.26,50,970/- instead of ‘Nil’ opening Input Tax Credit and passed revised order for the tax periods from October 2012 to March 2014 and determined balance tax of Rs.44,75,595/-. Suppressing the said fact, the petitioner filed an application for collection of the tax at Rs.26,82,906/- instead of Rs.44,75,575/- The said authority had granted stay on a condition of deposit of 50% of the tax of Rs.26,82,906/-. The petitioner had paid Rs.6,70,727/- only. It is further stated that the Deputy Commercial Tax Office had issued several notices requesting the petitioner to pay the amounts payable by the petitioner as per the stays granted by this Court, as well as Additional Commissioner (CT) (Legal), but no amounts have been paid. The 4th respondent also issued notices, but in vain. Since the petitioner failed to pay the entire amount due towards tax and penalty, consequential proceedings came to be initiated. It is further specifically stated in the counter that the revisional authority i.e., Deputy Commissioner of Commercial Taxes, Chittoor has not revised the entire orders passed by the assessing authorities and the revised and restricted Input Tax Credit claimed by the petitioner is only based on the revisional orders of the Deputy Commissioner of Commercial Taxes, Chittoor - the jurisdiction Commercial Tax Officer is said to have passed the effectual orders and determined the balance tax payable by the petitioner and also levied penalty. Since there is dispute with regard to payments made by the petitioner and as issue involves factual aspects also apart from the orders passed, it would be just and proper to direct the assessing authority-1st respondent to consider the matter afresh after giving an opportunity of personal hearing to the petitioner, as early as possible - petition disposed off.
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