TMI Blog2015 (9) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... alone Petitioner could not avail benefit of filing statutory appeal in time, on medical grounds and as of now, limitation period was also lapsed Respondent failed to afford opportunity of personal hearing to petitioner before passing impugned order, which, was in violation of principles of natural justice Therefore, petitioner could be given one more opportunity to meet ends of justice Impugned order passed by respondent quashed Petitioner directed to submit all necessary documentary evidence in support of his claim before respondent and respondent to consider claim of petitioner in accordance with law Decided in favour of Assesse. - W. P (MD) No. 11656 of 2015 , M.P(MD)No.1 of 2015 - - - Dated:- 16-7-2015 - R. Mahadevan, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the respondent issued a notice dated 14.11.2014 calling upon the petitioner to explain as to how he had claimed the input tax credit to the tune of ₹ 30,114/- when he had effected the purchases from the dealers whose registration was cancelled and that he also sent a reply dated 05.12.2014 to the same. He further submitted that the respondent without even considering the explanation offered by the petitioner, has passed the impugned order, dated 19.12.2014, wherein the petitioner's taxable turn over was determined at ₹ 2,45,270 and also levied a tax of ₹ 35,564/- and that since the petitioner was not able to prefer the statutory appeal, on medical grounds, the limitation period was also over and further, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. It is, no doubt, clear that the respondent did not indicate as to the proposed addition to be made in the assessment, which, as per the provisions of the Act, is bad. In such circumstances, the impugned order passed by the respondent is liable to be interfered with, on that sole ground alone. Further, the petitioner could not avail the benefit of filing the statutory appeal in time, on the medical grounds and as of now, the limitation period was also lapsed. According to the petitioner, the respondent failed to afford an opportunity of personal hearing to the petitioner before passing the impugned order, which, is in violation of principles of natural justice. In these circumstances, this Court is of the view that the petitioner could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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