TMI Blog2015 (4) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the impugned orders dated 28.11.2014 have not referred to the notices dated 26.11.2014 and that there is a blank about the notice date received by the petitioners - impugned orders are set aside and the matters are remitted back - Decided in favour of assessee. - W.P.Nos.6151 to 6156 of 2015 and M.P.Nos.1 of 2015 - - - Dated:- 6-3-2015 - MR. S.VAIDYANATHAN, J. For The Petitioner : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted goods. Further, according to them, while filing the returns, they worked out the reversal of ITC in so far as it relates to availing of ITC on purchase of capital goods by adopting the proportion referred to in Rule 10(4)(e) of the Tamil Nadu Value Added Tax Rules. The petitioners further submitted that they received notices dated 26.11.2014 and proceedings dated 28.11.2014 along with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners submitted that further in the impugned orders though they have stated that dealers received the notices, no date has been mentioned. The relevant portion of the impugned notices reads as follows:- .......The dealers received the notice on .02.2014 but they have not filed any objections so far . According to the learned counsel for the petitioners, no notice dated 13.02.2014 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners. 6. While going through the averments and the contentions that are supported by the documents filed in the typed set of papers, it is seen that the impugned orders dated 28.11.2014 have not referred to the notices dated 26.11.2014 and that there is a blank about the notice date received by the petitioners. Hence, I have no other option except to set aside the orders impugned in these writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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