TMI Blog2016 (7) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner takes leave of this Court to grant them one more opportunity to place all the materials before the Assessing Officer. Held that: - this Court is inclined to grant one more opportunity to the petitioner subject to certain conditions - the petitioner is directed to pay 15% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. If the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir consent, the Writ Petition is taken up for final disposal. 2. The petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006, has challenged the order of assessment for the year 2009-2010. The petitioner was issued a notice dated 29.04.2013 which was pursuant to a surprise inspection by the Enforcement Wing Officials on 25.02.2010 during which ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nducted on 25.02.2010 and did not produce purchase bills during inspection and therefore, the claim for ITC is not considered. The respondent, making such observations in the impugned order of assessment, accepted the date of revised return as 19.03.2010. Thus, ITC was not considered since the petitioner has not produced the purchase bills. The other issue would be whether at all the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the above submission, this Court is inclined to grant one more opportunity to the petitioner subject to certain conditions. 6. Accordingly, the petitioner is directed to pay 15% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. If the petitioner complies with the condition, then, along with the payment, the petitioner is entitled to submit his ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
