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2019 (6) TMI 1138 - HC - VAT and Sales TaxReversal of ITC - Section 27(2) of TNVAT Act - Deemed assessment - HELD THAT:- The place of business of the writ petitioner was audited by the Enforcement Wing and certain defects were pointed out. Defects pointed out fall under two categories. Though both pertain to reversal of 'Input Tax Credit' ('ITC' for brevity), first reversal of ITC is based on difference in purchase turnover i.e., between balance sheet and monthly returns and second reversal of ITC is based on mismatch i.e., comparison of Annexure -I (purchase details of assessee) and Annexure – II (sales details of assessee's sellers). While it is the case of the writ petitioner that first of the SCNs dated 30.11.2016 was not served on the writ petitioner, it is fairly submitted by writ petitioner's counsel that second SCN dated 01.10.2018 was served on the writ petitioner, but it was served as part of a batch pertaining to certain writ petitions which are pending and hence, the writ petitioner could not respond to the second SCN. This explanation is hardly acceptable. This Court is remitting the matter back to the second respondent on the sole ground of not adhering to M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT]. The impugned order is set aside solely on the ground of non-adherence to JKM Graphics principle - petition disposed off.
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