9911796707
TMI Blog2014 (8) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2013 has been filed seeking a writ of Certiorarified Mandamus to call for the records in TIN.33604800534/2007-08 dated 10.06.2013 on the file of the first respondent and quash the same as illegal, arbitrary and against the principle of natural justice and direct the first respondent to consider the petition dated 24.05.2013 filed by the petitioner under Section 84 of the Tamil Nadu Value Added ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,06,33,199/- at 12.5% under Commodity Code No.2041. Since the purchase goods were classified under the Commodity Code No.2041, the petitioner is eligible to claim ITC at 4% only the purchase value of goods and not at 12.5%. As a result, there has been an incorrect availment of ITC of Rs. 6,60,713/- for which he had also proposed to levy a penalty under Section 27(4) of the TNVAT Act, without any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the first respondent confirming the proposal dated 24.01.2013. In the assessment order, the first respondent has not considered the reply given by the petitioner. 5. Furthermore, the assessing authority/first respondent without giving a reasonable opportunity to show cause against the notice, passed the said order. Hence, the petitioner approached the first respondent and requested to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Appellate Deputy Commissioner (CT), Madurai, and without availing such remedy, the petitioner has filed the writ petition. 8. Considering the rival submissions, this Court is constrained to pass the following order: Since the petitioner is having an appellate remedy under Section 51 of the TNVAT Act, I am of the opinion that instead of entertaining this writ petition, liberty could be give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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