TMI Blog2015 (12) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - Matter remanded back - Decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notices referring to the internet website, the respondent stated that the purchases have not been accounted by the dealers in their monthly returns in Annexure-II. Hence they proposed to disallow the ITC claimed by the petitioner along with the proposal for levying penalty as well as interest. After receipt of the notices, though the petitioner was not able to file any reply, the representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner submitted that there is violation of Principles of Natural Justice and further non consideration of the purchase bills produced by the petitioner apparently vitiates the impugned orders. 5. Learned Additional Government Pleader, on the other hand submitted that the petitioner did not file any objection and hence the impugned orders came to be passed. 6. I have considered the rival subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to file their objections along with the documentary evidence, such as purchase bills, etc., within a period of two weeks from the date of receipt of a copy of this order. On such filing of objections as well as details, the respondent shall consider the same and pass orders on merits and in accordance with law, after affording due opportunity of hearing to the petitioner within a period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X
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