TMI Blog2016 (1) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... take of fact of incorrect adoption of amount of ITC reversed and hence, it is liable to be rectified under Section 84 of the Act and requested the respondent to issue a revised order. - Held that:- After elaborate arguments, learned counsel for the petitioner submitted that it would be suffice if the petitioner is given an opportunity for production of all the documents for the purpose of quantif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er TNVAT Act 2006 and CST Act, 1956. 3. According to the petitioner, the petitioner had filed monthly returns under TNVAT Act , 2006 under Section 21 of the Act along with details of input tax credit claim, out put tax payable, ITC adjusted, ITC reversed and the balance of VAT payable. On 16.4.2014, the respondent issued a notice proposing to reverse ITC to an extent of ₹ 13,26,379/- on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at ₹ 4,73,424/-. 4. The petitioner herein filed a petition under Section 84 of the TNVAT Act to the respondent on 5.11.2015 stating that the revised order has been passed by mistake of law and mistake of fact of incorrect adoption of amount of ITC reversed and hence, it is liable to be rectified under Section 84 of the Act and requested the respondent to issue a revised order. The respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent and hence the impugned order is passed in gross violation of principles of natural justice and therefore, the impugned order is liable to be set aside. 6. I have heard the submissions of learned counsel for petitioner and learned Additional Government Pleader (T). 7. After elaborate arguments, learned counsel for the petitioner submitted that it would be suffice if the petitioner is g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner is directed to file all the documents within two weeks from the date of receipt of a copy of this order. On such filing, the respondent is directed to consider the documents filed by the petitioner and pass appropriate orders on merits and in accordance with law after affording due opportunity to the petitioner. Such exercise shall be completed within a period of six weeks from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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