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2015 (3) TMI 1173 - MADRAS HIGH COURT

2015 (3) TMI 1173 - MADRAS HIGH COURT - TMI - Reversal of Input Tax Credit - Claim made for the purchases from said seller - Violation of principles of natural justice - held that:- since the impugned assessment order is only with regard to the reversal of Input Tax Credit, that too, solely based upon the verification with regard to the vendor, the same could not have been done. therefore, by referring the decision of this court in the case of Althaf Shoes (P) Ltd., Vs. Assistant Commissioner (C .....

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ment Pleader (Taxes). With the consent of both the parties, this writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner is a works contractor and registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'Act 2006'). The Officials of the Enforcement Wing inspected the place of business of the petitioner on 27.12.2013, 08.01.2014 and 18.01.2014 and certain defects were poi .....

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er was not in order and sent a proposal to the respondent for implementation. The respondent, without calling for the books, issued notice for reversal of Input Tax Credit claim for the purchases made from the said seller. The petitioner submitted its reply and without considering the same, the respondent passed the impugned proceedings. 3. The petitioner has challenged the impugned order on the ground of violation of principles of natural justice and that the same is contrary to the law laid do .....

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