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2015 (12) TMI 373 - MADRAS HIGH COURT

2015 (12) TMI 373 - MADRAS HIGH COURT - TMI - 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 produced by the petitioner, 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, cann .....

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itional 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 years 2012-2013 & 2013-2014, the respondent detected certain purchase suppression, pursuant to which, notices were issued on 31.12.2014. In the .....

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espondent to drop the proposal. However, without 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 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 responden .....

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