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2016 (1) TMI 283 - MADRAS HIGH COURT

2016 (1) TMI 283 - MADRAS HIGH COURT - TMI - Reversal of ITC for non production of declaration forms and non issuance of notice before imposing tax under other category - Held that:- Admittedly, challenging the assessment order for the year 2011-12, the petitioner preferred an appeal and the same was returned for rectifying certain mistakes and for production of proof for payment of 25% of disputed tax. Accordingly, the petitioner, complying those defects, re-submitted the papers, but, till date .....

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of 2015 and M.P.Nos 1 to 3 of 2015 - Dated:- 22-9-2015 - For The Respondents : Mr.S.Manoharan Sundaram, AGP(T) ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal. 2. This writ petition has been filed challenging the order of the respondent in TIN/ 33900060270/2011 -12/A3 dated 10.08.15. 3. The learned counsel for the petitioner .....

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posed tax and penalty by order dated 30.04.2015. Since the 1st respondent has not calculated the correct rate of tax, the petitioner approached the officer to correct the turnover and tax adjustments and payments. However, in the meantime, the 1st respondent issued order of bank attachment under Section 45 of the Act, without serving the copy to the petitioner for the arrears of tax in pursuance to the order dated 30.04.2015, though mentioning the proceedings dated 19.05.2015. Later on, accordin .....

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e than the disputed tax and the 1st respondent also released the bank attachment through his notice dated 17.07.2015. It is the contention of the learned counsel for the petitioner that when the petitioner approached the 1st respondent by stating that no notice was issued before passing the revision order, the petitioner was advised that if aggrieved, the petitioner can file an appeal. Accordingly, aggrieved over the said order, the petitioner preferred an appeal before the 2nd respondent along .....

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or the petitioner, the petitioner sent a representation through his counsel on 09.09.2015 and requested the 2nd respondent to list the case. Till date, there is no response. In the meantime, the 1st respondent issued bank attachment notice, without serving copy to the petitioner. That apart, according to him, when the petitioner represented before the 1st respondent about the attachment through letter dated 15.09.2015, the xerox copy of the bank attachment order dated 10.08.2015 was served on 18 .....

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