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M/s. Fresh Papers India Pvt. Ltd. Versus The Assistant Commissioner (CT)

Reversal of input tax credit - validity of assessment orders - while completing the assessment, the respondent, with regard to this issue, did not assign any reasons, but only confirmed the proposal to reverse the input tax credit merely by observing that the petitioner has not furnished their purchase invoices - violation of the principles of natural justice - Held that:- Since those issues involve disputed questions of fact, the petitioner has to necessarily exhaust the remedies available unde .....

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sought for by the petitioner with reference to invoice numbers, dates, names of the sellers and sale value, within a period of three weeks from the date of receipt of a copy of this order. - Matter restored before the AO - Writ Petition Nos.21886 to 21890 of 2016, WMP.Nos.18722 to 18731 of 2016 - Dated:- 27-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Ms. C. Rekha Kumari For the Respondent : Mr. S. Manohar Sundaram, AGP ORDER Mr.S.Manohar Sundaram, learned Additional Government Pleader tak .....

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ction was conducted by the officials of the Enforcement Wing in the business premises of the petitioner on 24.9.2014, pursuant to which, certain defects were pointed out and they formed the basis for the issuance of revision notices for the five assessment years namely from 2010-11 to 2014-15. 3. In the revision notices, several issues were pointed out as defects and the Assessing Officer proposed to assess the escaped assessment in terms of Section 27 of the Act. It appears that for all the fiv .....

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s follows : "Fifthly, you have also proposed to reverse ITC of ₹ 1,15,232/- on the ground that we have lodged excess claim of ITC of Rs,1,15,232/-. We state that before making such an adverse allegation in the notice under reply, you ought to have furnished the details of Annexure II of our seller. We have huge purchase from various dealers and you should have made specific reference of all those details in the notice under reply. In the absence of any specific details of invoice numb .....

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tunity 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 as and when those details are furnished, the petitioner undertook to file a detailed reply. However, while completing the assessment, the respondent, with regard to this issue, did not assign any reasons, but only confirmed the proposal to reverse the input tax credit m .....

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