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M/s. New Consolidated Construction Co. Ltd., represented by its Vice President CA. d Udaykumar B.N. Versus The Assistant Commissioner (CT) , Ayyanavaram Assessment Circle, Chennai

2015 (3) TMI 1173 - MADRAS HIGH COURT

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 base .....

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for other reasons, the petitioner is entitled to succeed and accordingly, the impugned order is quashed. No costs. - Decided in favour of petitioner - W.P.No.6980 of 2015 and M.P.No.1 of 2015 - Dated:- 12-3-2015 - MR.JUSTICE S.VAIDYANATHAN For the P .....

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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 (h .....

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rst respondent issued a notice dated 28.11.2014 proposing to revise the assessment under Section 27 r/w 19(16) of the Act, 2006 and also proposing to levy penalty on the wrong claim of input tax under Section 27(4) of the Act. The petitioner submitte .....

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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 .....

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P) Ltd., Vs. Assistant Commissioner (CT) reported in (2012) 50 VST 179 (Mad). In the said decision, this Court considering somewhat an identical situation, the only difference being in the said case it was pertaining to refund and in the instant case .....

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e for refund could not be rejected nor delayed. As already pointed out, the Revenue does not deny, as a matter of fact, that the assessee's vendors are all registered dealers on the files of the Revenue and the assessee had also given the TIN num .....

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