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2015 (9) TMI 468 - MADRAS HIGH COURT

2015 (9) TMI 468 - MADRAS HIGH COURT - TMI - Violation of principles of natural justice Claim of Input Credit Tax Respondent issued notice alleging that petitioner effected purchases from dealers, whose registration was cancelled and claimed input tax credit and hence, he was liable to pay amount availed by him Thereafter respondent passed impugned order, without affording opportunity of personal hearing to petitioner Held that, respondent did not indicate as to proposed addition to be m .....

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etitioner 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. For the Appellant : Mr. A Chandrasekaran For the Respondents : Mr R Karthikeyan, A .....

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39;the Act'). The respondent issued a notice dated 14.11.2014, alleging that the petitioner effected purchases from the dealers, whose registration was cancelled and claimed input tax credit of ₹ 30,114/- and hence, he is liable to pay the amount availed by him in terms of Section 19(5) of the Act, along with interest at the rate of 2% per month. The petitioner also submitted a reply dated 05.12.2014, denying the allegations of the respondent. However, the respondent passed the impugne .....

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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 .....

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eration of the materials available on record, has assessed the petitioner in terms of the provisions of the Act and since the alternative remedy by way of statutory appeal is available to the petitioner, the present writ petition is not maintainable and hence, prayed for the dismissal of this writ petition. 6. I have considered the rival submissions and perused the materials available on record. 7. It is the specific contention of the learned Counsel for the petitioner that in the show cause not .....

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