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M/s Base Automation Technologies Pvt Ltd Versus The Assistant Commissioner (CT)

2015 (12) TMI 370 - MADRAS HIGH COURT

Reversal of input tax credit - levy of penalty under Section 27(3) - Held that:- Assessing authority has not furnished the invoice wise details, though specifically requested by the petitioner, this Court is of the view that suitable direction has to be issued to the respondent by setting aside the impugned orders. - Impugned order is set aside - respondent is directed to produce all the details relating to all the transactions which are the basis for passing the orders of assessment within a pe .....

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Mr. R Kumar For the Respondent : Mr. S Manoharan Sundaram, AGP ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the main writ petitions are taken up for disposal at the stage of admission itself. 2. These writ petitions have been filed by the petitioners challenging the orders of the respondent dated 27.08.2015 for the assessment years 2009-10 to 2014-15 respectively. 3.1 The peti .....

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ficers of the Enforcement Wing and during inspection, the inspecting officers observed various issues and recorded a statement. Based on the inspection report of the respondent, show cause notices were issued proposing to reverse the input tax credit and also proposing to levy penalty under Section 27(3) of the Act. The petitioner in their replies dated 23.06.2015, requested the respondent to furnish the details of turnover, name of the seller, invoice number and date so as to verify the details .....

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ed proceedings dated 27.08.2015 were issued, referring the pre-provisional notices dated 7.8.2015, whereas no such notices were issued by the respondent. Aggrieved over the same, the petitioner is before this Court. 4.1 The learned counsel for the petitioner submitted that when the assessment was initiated under Section 27(1) of the Act, penalty is leviable under Section 27(3) of the Act. In respect of reversal of ITC, revision can be invoked under Section 27(2) of the Act and penalty is leviabl .....

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t has passed the impugned proceedings without furnishing invoice wise details of the sellers, though specific request has been made by the petitioner. That apart, according to him, the respondent has not followed the instructions of the Principal Secretary and Commissioner of Commercial Taxes. Based on these, the learned counsel for the petitioner has sought for allowing of the writ petitions. 5. The learned Additional Government Pleader (Taxes) fairly submitted that the assessing authority did .....

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