TMI Blog2016 (7) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... d thus the impugned orders have been passed in violation of principles of natural justice as the respondent has proceeded to complete the assessment on totally different grounds than what was mentioned in the pre-revision notice. Accordingly, the petitioner is entitled to succeed. - Writ petition allowed - Decided in favor of assessee. - W. P. Nos. 22219 to 22224 of 2016, W. M. P. Nos. 18955 to 18960 of 2016 - - - Dated:- 1-7-2016 - T. S. Sivagnanam, J. For the Petitioner : Ms.Hema Muralikrishnan For the Respondent : Mr.Manoharan Sundaram ORDER Heard Mr.L.Murali Krishnan, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Additional Government Pleader appearing for the respondent. With the consent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2011 bearing Bill No.718, but they have changed the TIN number without intimating the petitioner. Therefore, the petitioner contended that they have given the old TIN number. Another notice was issued by the respondent dated 18.07.2014 for the years 2007-08 to 2013-14 along which they have enclosed a list of other end dealers, whose Registration Certificates have been cancelled with effect from 01.04.2008 and 01.01.2014 and there was a proposal to reverse the Input Tax Credit of ₹ 38,25,151/-. 4. The petitioner submitted their objection on 24.07.2014 followed by another letter containing a tabular statement in which the names of the other end dealers were mentioned along with their TIN Number, the relevant Assessment Year, the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the other connected documents found favour with the respondent. If that was the case, then, if the respondent wanted some more documents, he should have called for those documents and should not have completed the assessment as done by him in the impugned proceedings. In fact, the respondent has also recorded the fact that the petitioner has accounted for the purchases and made payment through cheques or banks. If that is the case, if there is any doubt, the respondent could have called for the bank statement. Without doing so, the question of completing the assessment by stating that Bank Statement and Moment details were not given, is not tenable since there was no request made by the respondent to produce any of the documents and thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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