TMI Blog2017 (7) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the impugned assessment orders - if one more opportunity is granted to the petitioner to establish their case before the Assessing Officer, they will be able to produce the documents and other proof to show that the goods qualify for availment of input tax credit, this Court is inclined to grant one more opportunity, but subject to certain conditions - petition allowed. - W.P.Nos. 2184 to 2188 of 2017, W.M.P.Nos. 2158 to 2162 of 2017 - - - Dated:- 4-7-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. N. Viswanathan For the Respondent : Mr. K. Venkatesh ORDER Heard Mr. N. Viswanathan, learned counsel appearing for the petitioner and Mr. K. Venkatesh, learned Government Advocate appearing for the respondent. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds interstate purchase by issuing C form without inclusion of the same in B Certificate under CST Act for the AY 2014-15 amounting to ₹ 1,94,739/-. (viii) liability towards ineligible claim of ITC on capital goods for the AY 2011-12 to n2015-16 amounting to ₹ 16,75,168/- by contending that in terms of Rule 10(4)(a) of TNVAT Rules, they are not eligible to take the credit for the only reason that they have not maintained the accounts and intimated to the assessing officer within 90 days from the date of commencement of business. 3. The authorized representative, who was present at the time of the proceedings of audit and had given a statement and admitted his liability in respect of objections (i) to (vii) above and paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l within the definition of 'capital goods' as defined under Section 2(11) of the TNVAT Act and the finding of the respondent is erroneous. The contention raised by the petitioner is factual and the onus is on the petitioner to establish that these goods are capital goods and the petitioner is entitled for input tax credit on the same. Without establishing the same before the Assessing Officer, the petitioner cannot urge the said contention before this Court in a Writ Petition and seek for adjudication of this disputed question of fact. 5. The conduct of the petitioner clearly shows that they have been dragging on the issue without submitting their objections nor availing the opportunity of personal hearing. It may be true that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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