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2015 (2) TMI 1393 - HC - VAT and Sales TaxViolation of principles of natural justice - though 20 days time was sought by the petitioner on 19.12.2014, when the notices were received for the respective assessment years with proposal to reverse the claim of ITC on the ground that the selling dealer has not filed monthly returns and payment of tax to the respective assessing officer, without granting or rejecting the request, the respondent has passed orders on 30.12.2014. HELD THAT:- The petitioner has relied on the decision of this Court in the case of ALTHAF SHOES (P) LTD. VERSUS ASSISTANT COMMISSIONER (CT) , VALLUVARKOTTAM ASSESSMENT CIRCLE, CHENNAI-6 [2011 (10) TMI 567 - MADRAS HIGH COURT], wherein this Court has held The mere fact that the Department had not made an assessment on the dealer's vendor, per se, could not stand in the way of the assessing officer considering the claim of the dealer under section 19 of the Act. Going by section 17 which provided that the burden on the purchasing dealer rested to the extent of showing that he was not liable to tax under the Act and read in the context of the fact that the petitioner-dealer had given his sellers' TIN number and had also produced the invoices evidencing the purchase of materials paying tax, the Department could not successfully canvass its claim that the petitioner was not entitled to have the refund. The matters are remitted back to the authority concerned for passing appropriate orders afresh on merits and in accordance with law after affording an opportunity of being heard to the petitioner - Petition disposed off.
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