TMI Blog2015 (12) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner and the learned Additional Government Pleader, who took notice for the respondent and with their consent, the main writ petition itself is taken up for disposal. 2. These writ petitions have been filed challenging the orders of the respondent in his proceedings in TIN 33124362067/2012-13 and 2013-14 respectively dated 28.05.2015 & 12.06.2015. 3. For the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is before this Court. 4. According to the learned counsel for the petitioner, the transactions related details along with purchase bills were submitted to the respondent. The learned counsel also has fairly submitted that the petitioner was not able to furnish reply and on the other hand required details were placed before the respondent. But in the impugned orders, without adducing any reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, when the petitioner complied Section 19(1) as well as Rule 10(2) of the TNVAT Act & Rules for claiming ITC, the denial of the same, for the lapses on the part of the sellers, cannot be justified. Hence, in the interest of justice, yet another opportunity is to be provided to the petitioner for placing all the materials along with objections, if any, before the respondent. 8. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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