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M/s G.S. Battery Point Versus The Deputy Commercial Tax Officer (FAC)

2015 (12) TMI 373 - MADRAS HIGH COURT

Denial of input tax credit - Discrepancy in monthy return - opportunity of being heard not given - Held that:- no opportunity of personal hearing was granted to the petitioner. Further, there is no such reference with regard to the purchase bills pro .....

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tice, 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 - Decided in favour of assessee. - W. P. Nos. 31673 & 31674 of 2015, M. P. No .....

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r 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 d .....

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, 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 intere .....

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ut considering the same the respondent herein passed the assessment orders. Aggrieved over the same, the petitioner is before this Court. 4. According to the learned counsel for the petitioner, the transactions related details along with purchase bil .....

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g any reason and without considering the purchase bills produced by the petitioner, the orders came to be passed. Hence, the learned counsel for the petitioner submitted that there is violation of Principles of Natural Justice and further non conside .....

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o be passed. 6. I have considered the rival submissions and perused the materials available on record. 7. A perusal of the impugned order reveals that no opportunity of personal hearing was granted to the petitioner. Further, there is no such referen .....

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