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M/s. Bright Point India Pvt. Ltd Versus The Assistant Commissioner, The Appellate Deputy Commissioner (CT) , Kancheepuram & The Joint Commissioner (CT)

2015 (12) TMI 848 - MADRAS HIGH COURT

Denial of input tax credit - Revision of assessment - escapement of assessable taxable turnover - Held that:- Petitioner filed an appeal challenging the assessment order before the authority concerned, but, beyond the limitation period of 60 days. The mandatory pre-deposit amount was also paid. Stating that the appeal is barred by limitation, the same was returned and hence, without any other remedy, the petitioner challenges the impugned order of assessment before this Court - The authority, wi .....

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d in disallowance of sales return as well as reversal of ITC, which according to the learned counsel for the petitioner is not justifiable and the petitioner is entitled for the same. Apparently, without providing a reasonable opportunity to the petitioner of being heard the impugned order came to be passed. On this score itself, the impugned order is liable to be set aside. - Decided in favour of assessee. - W.P.No.13846 of 2015 and M.P.Nos.1 & 2 of 2015 - Dated:- 5-8-2015 - MR.R.MAHADEVAN, J F .....

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oceedings of the 1st respondent in TIN/33521344565/2011-12 dated 27.6.2014 and further to direct the 1st respondent to pass an order in accordance with the provisions of the Tamil Nadu Value Added Tax Act 2006 (hereinafter referred to as TNVAT Act). 3. The learned counsel for the petitioner would submit that the petitioner is a registered dealer on the files of the 1st respondent under the provisions of the TNVAT Act and carrying on the business in cell phones and accessories. According to him, .....

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gorically denied the ineligibility of input tax credit and submitted that all the records would be produced at the time of assessment. Though the original assessments were completed on 31.10.2012, accepting the returns by the 1st respondent, u/s 22(2) of TNVAT Act, the 1st respondent re-opened the assessment u/s 27 of TNVAT Act to make a revision of assessment as if there was an escapement of assessable taxable turnover relying on D-3 report forwarded by the 3rd respondent. A revision notice dat .....

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at the petitioner is challenging the assessment order dated 27.06.2014 on the ground of violation of principles of natural justice for which this Court can intervene, under Article 226 of the Constitution of India. 3. Admittedly, the petitioner filed an appeal challenging the assessment order before the authority concerned, but, beyond the limitation period of 60 days. The mandatory pre-deposit amount was also paid. Stating that the appeal is barred by limitation, the same was returned and hence .....

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