TMI Blog2016 (11) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities exercising power under the State law will be entitled to exercise the power under the CST Act. However, that does not mean that the reversal should take place under the CST Act, but the reversal of ITC can be done only under the provisions of the TNVAT Act, since the concept of Input Tax Credit is alien to the CST Act. Thus, the error which has crept in the impugned order is on the acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner : Mr. T. Pramodkumar Chopda For the Respondent : Mr. S. Kanmani Annamalai ORDER Heard Mr.T.Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2. The petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity of personal hearing ought to have been granted to the petitioner. 4. In the counter affidavit filed by the respondent, more particularly, in paragraph No.10, the respondent is justifying his action by contending that in terms of Section 9(2) of CST Act, all the provisions of the TNVAT Act, relating to the assessment, re-assessment, collection and enforcement of payment of tax sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that while issuing the pre-revision notice, it has not been clearly spelt out as to which provision of law, the respondent proposes to reverse the ITC. Partially, the petitioner also has to be blamed because, the petitioner did not give objections, but only produced certain C forms. That apart, if the respondent had accepted few C forms and sought to not extend the benefit of concessio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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