TMI Blog2014 (1) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... r now passed and the petitioner is permitted to file appeal and they have already deposited a sum of Rs.50,00,000/- and a sum of Rs.17,73,707/- was appropriated from the bank account, the order of attachment of bank account will be raised - Decided in favour of assessee. - W.P(MD).No.78 of 2014 W.P(MD).No.79 to 81 of 2014 and M.P.(MD) Nos.1,1,1 and 1 of 2014 - - - Dated:- 9-1-2014 - B. Rajendran,JJ. For the Petitioner : Mr. P. R. Raman For the Respondent : Mr. R. Karthikeyan, Additional Government Pleader ORDER Since the issue involved in all these writ petitions is one and the same, all the writ petitions are taken up together and a common order is passed. 2. All the Writ Petitions have been filed challenging the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not open before this Court which can be raised before the Appellate Authority who has to decide the matter on merits. He has also produced a worksheet wherein the department has stated that the total revenue involved is Rs.6,81,26,505/-. As far as reversal of input tax credit in respect of furnace oil is concerned, the worksheet mentioned as follows: For the year 2006-2007 = Rs. 8,74,938/- For the year 2007-2008 = Rs. 20,88,189/- = Rs. 90,382/- For the year 2008-2009 = Rs.1,21,14,683/- = Rs. 39,968/- For the year 2009-2010 = Rs.3,38,77,145/- Thus totalling Rs.4,90,85,205 (Rupees Four Crore Ninety Lakhs Eighty Five thousand two hundred and five only) (Rs.4,89,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld only contend that out of Rs.6,81,26,505/-, the main objection is in respect of Ineligible ITC and Reversal of Consignment sales totalling a sum of Rs.4,90,85,205/-, out of which, they have paid a sum of Rs.3,83,09,388/- (Rupees Three Crores Eighty Three Lakhs Nine Thounsand Three Hundred and eighty eight only) in respect of the ineligible ITC. For which, they have also produced a certificate issued by the Commercial Tax Officer, Thiruchendur, dated 23.12.2013 which was given subsequent to the filing of the Writ Petitions under which the department has accepted that they have already collected a sum of Rs.3,83,09,388/- in respect of the ineligible ITC. This is for the year 2009-2010. Apart from this, as per the Court direction they have d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 30 days. But the petitioner has filed these Writ Petitions on 02.12.2013 i.e. within the period 30 days from the date of receipt of the order copy viz., 04.11.2013. Therefore, the petitioner is granted further time till 31.01.2014 to prefer the appeal. When the appeal is preferred on or before 31.01.2014, the appellate authority will entertain the same and pass orders on merits and in accordance with law after affording opportunity to the petitioner. 8. It is also brought to the notice of this Court that subsequent to the passing of the impugned orders, the department have attached the bank account of the petitioner. In view of the order now passed and the petitioner is permitted to file appeal and they have already deposited a sum of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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