TMI Blog2014 (2) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... he reasons assigned by him for not filing the same, the petitioner is directed to file his objections to the demand notice dated 25.10.2013 within a period of two (2) weeks from the date of receipt of a copy of this order. On such objections being made, the respondent shall consider the same in accordance with law after affording an opportunity of personal hearing to the petitioner and on verifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessment years 2006-07 to 2010-11, respectively, the petitioner has filed the above Writ Petitions. 4. The petitioner is a registered dealer, having valid registration under the Tamil Nadu Value Added Tax (TNVAT) Act and Central Sales Tax (CST) Act. He claimed and adjusted Input Tax Credit on the purchases and sale of goods within the State of Tamil Nadu. The place of business of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner company. While so, the petitioner was shocked to receive the impugned order dated 04.12.2013 passed by the respondent, on 13.12.2013, whereby, the respondent had confirmed the proposal and demanded huge amount of tax by disallowing ITC and also imposed penalty at 50% of the tax demanded. 5. The foremost contention of the learned counsel for the petitioner is that due to compelling reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is made as per the Government Order in G.O.Ms.No.83/CT R (B1), dated 18.06.2012 and that the petitioner firm was audited by the Enforcement Wing Officials vide VAT Audit conducted by the Enforcement Wing Officials on 20.02.2013. It is further stated that the petitioner has so far not filed a reply to the notice dated 25.10.2013 issued by them and hence, they have proceeded to demand the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider the same in accordance with law after affording an opportunity of personal hearing to the petitioner and on verification of documents, pass appropriate orders within a period of four (4) weeks. Till such time, status quo of the impugned proceedings shall be maintained. With the above direction, the above Writ Petitions are disposed of. No costs. Consequently, connected M.P.Nos.1, 1, 1, 1 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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