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Sambandam Siva Taxtiles (P) Versus The Assistant Commissioner(CT), Salem Rural Circle Salem.

2015 (4) TMI 898 - MADRAS HIGH COURT

Reversal of Input tax credit - Non issuance of notice to petitioner - Violation of principle of natural justice - Held that:- 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 - impugned orders are set aside and the matters are remitted back - Dec .....

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with these writ petitions challenging the orders of the respondent passed in TIN 33182701394/2008-09, TIN 33502700151/2009-10, 2010-11, TIN 33182701394/2011-12, TIN 33502700151/2012-13 and 2011-12 respectively dated 28.11.2014. 3. The case of the petitioners is that they are engaged in the manufacture of sale of Hank Yarn as well as Cone Yarn. According to the petitioners, Cone Yarn is taxable goods whereas Hank Yarn is an exempted goods. Further, according to them, while filing the returns, th .....

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petitioners were liable to reverse the ITC since they have not complied with reversal ITC as per the rules mentioned supra and they have to file objections within 15 days. In the same cover, proceedings dated 28.11.2014 were also enclosed, in which the proposal was confirmed. According to the petitioners, the proceedings dated 28.11.2014 are without reference to the notices dated 13.02.2014 invoking the provisions of Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. 4. Admittedly, in t .....

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notice dated 13.02.2014 was served on the petitioners. Since both the proceedings viz., notices dated 26.11.2014 and the orders dated 28.11.2014 came in the same cover and the respondent has not even referred to the notices dated 26.11.2014 in the orders dated 28.11.2014, I am of the view that there is a clear violation of principles of natural justice and the approach adopted by the respondent is perfunctory. That apart, according to the learned counsel for the petitioners, they were not grant .....

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