TMI Blog2016 (4) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... 112 to 7119,8636 to 8656,14998,15106,15832,15842,15847,15849,15900,15932, 15962 and 18862 of 2014 and M.P.(MD).Nos.1 to 3 of 2014 - - - Dated:- 16-10-2015 - R. Subbiah, JJ. For the Petitioner : Mr. D. Venkatesh For the Respondents : Mr. R. Rajakarthikeyan Government Advocate ORDER Since the issue involved in all these Writ Petitions are one and the same, they are all taken up together and decided by a common order. 2. These Writ Petitions have been filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the records on the file of the first respondent in VAT Cell/Roc.No.37188/2011/Circular No.22/2011 dated 20.10.2011, quash the same. 3. The subject matter in al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en no examination of the manufacturing process as to what is the actual manufacturing loss or production loss or invisible loss. This cannot be done without examining each manufacturing process or identical manufacturing process. Infact, the association of Textile exporters were granted liberty by the Honourable Division Bench to make a demonstration before the concerned assessing officer. It is not known as to why they did not avail such opportunity which should have been availed as it is the appropriate method for ascertaining as to whether on facts there is a process loss or a manufacture loss. Therefore, the decision does not render support to the case of the petitioner. ........... 63.In the result, 1. the challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies are not justified in adopting uniform percentage as invisible loss and calling upon the dealer to reverse the Input Tax Credit availed to that extent. Consequently, all notices issued to the petitioner for reopening and all consequential order passed reversing the Input Tax Credit to the extent of either 4% or 5% or on adhoc per centage stands set aside. However, liberty is granted to the concerned Assessing Officer to issue appropriate show cause notices to the petitioners clearly setting out under what circumstances they propose to revise or call upon the petitioner to reverse refund sanctioned and after inviting objections proceed in accordance with law. 5.The undertaking given by the dealer in Form W is with regard to informat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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