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2015 (6) TMI 158 - MADRAS HIGH COURT

2015 (6) TMI 158 - MADRAS HIGH COURT - TMI - Denial of Input tax credit - Held that:- Respondent issued a notice dated 22.7.2013 stating that on verification of the returns filed by the petitioner for the assessment years through departmental website, it is noticed that mismatching transaction had taken place and that such transaction is proposed to be brought under the taxable net element. When the petitioner has filed their monthly returns/furnishing particulars etc., in consonance with Sectio .....

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another (2013 (4) TMI 215 - MADRAS HIGH COURT). - Decided in favour of assessee. - W P Nos. 5562 And 5563 of 2015, M P Nos. 1 And 2 of 2015 - Dated:- 24-4-2015 - T. Raja,J. For the Petitioner : Mr R Rajasekar For the Respondent : Mr S Kanmani Annamalai, Additional Government Pleader (T) ORDER The present writ petitions have been directed against the impugned orders passed by the respondent in TIN : 33764322042/2011-2012 and 33764322042/2012-2013, dated 12.1.2015 as they are contrary to the sche .....

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filed Form I Returns for the years 2011-12 and 2012-2013 reporting total and taxable turnover. Whileso, the respondent issued a notice dated 22.7.2013 stating that on verification of the returns filed by the petitioner for the assessment years through departmental website, it is noticed that mismatching transaction had taken place and that such transaction is proposed to be brought under the taxable net element. When the petitioner has filed their monthly returns/furnishing particulars etc., in .....

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