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2024 (2) TMI 1127 - MADRAS HIGH COURTInput Tax Credit - credit claimed and availed of by the petitioner under the TNVAT Act held to be wrongly availed - HELD THAT:- The petitioner has placed on record the reply dated 01.12.2020, which bears the signature of the recepient and is dated 02.12.2020. The said communication refers to three refund orders, specifies the order numbers and the corresponding refund amounts. The communication also records that copies of the refund orders are enclosed with the communication. In these facts and circumstances, the interest of justice warrants that the petitioner be provided an opportunity to place these documents for the consideration of the assessing officer. Solely for that reason, the order impugned herein calls for interference. The impugned order dated 29.12.2023 is quashed and the matter is remanded for re-consideration. The petitioner shall submit all relevant documents to the assessing officer within a maximum period of two weeks from the date of receipt of a copy of this order - Petition disposed off.
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