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2016 (7) TMI 878

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....m, AGP ORDER Mr.S.Manohar Sundaram, learned Additional Government Pleader takes notice for the respondent. Heard both. By consent, the writ petitions are taken up for final disposal. 2. The petitioner is a company incorporated under the provisions of the Companies Act and registered under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the Act) and the Central Sales Tax Act....

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.... the input tax credit under Section 19(16) of the Act on the ground that the petitioner had not furnished purchase invoices with reference to Annexure I filed for the relevant assessment year for cross verification of the correctness of the input tax credit claim, it is submitted that the petitioner, while giving their objections to the revision notices dated 17.7.2015, stated as follows : "Fift....

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.... to establish our claim with the documentary evidences available at our end. We hope that our request would be considered in judicious manner by providing us sufficient opportunity and compliance of principle of natural justice." 4. From the above, it is seen that a request was made by the petitioner that too, to furnish copies of invoice numbers, dates, names of the sellers, sale value and that ....

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.... of the view that the said issue requires to be reconsidered by the Assessing Officer.  6. With regard to other issues, the learned counsel for the petitioner submits that if 15 days' time is granted, the petitioner will be able to produce balance sheets and furnish all the details. 7. Since those issues involve disputed questions of fact, the petitioner has to necessarily exhaust the r....