TMI Blog2016 (12) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed on 30.09.2016. It is admitted by the learned Additional Government Pleader that the impugned assessment order has been passed well before the expiry of 15 days period. This is sufficient to set-aside the impugned order. One more ground on which the impugned order has to be held bad is on the ground that impugned order proceeds to reverse the Input Tax Credit, on other grounds as well, other than the ground pointed out in the Show Cause Notice, dated 19.08.2016. Therefore, in respect of those issues which are pointed out in the impugned order, the petitioner did not have adequate opportunity. Thus, the impugned order having been passed in total violation of principles of natural justice, calls for interference. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a notice dated 19.08.2016 was issued to the petitioner proposing to reverse the Input Tax Credit as per Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006. The reason for making such proposal is that the petitioner has not filed the declaration in Form 'C', for a period of three months. The petitioner received the Show-Cause Notice on 06.10.2016. The Show-Cause Notice grants 15 days time to the petitioner to file their objections. However, well before the expiry of 15 days period, the impugned assessment order has been passed on 30.09.2016. It is admitted by the learned Additional Government Pleader that the impugned assessment order has been passed well before the expiry of 15 days period. This is sufficient to set-asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer can accept the 'C' Forms, even beyond the period of three months. However, in the instant case, because the petitioner did not furnish the 'C' Forms for a period of three months, there was a proposal to reverse the Input Tax Credit. 8. For all the above reasons, the Writ Petition is allowed and the impugned order is set-aside and the respondent is directed to issue fresh Show-Cause Notice to the petitioner, clearly setting out as to what is the proposal being made against the petitioner. Before doing so, the respondent shall accept the 'C' Forms which have been given by the petitioner along with letters dated 05.10.2016 and 28.10.2016 and also accept 'C' Forms which were furnished along with letters d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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