TMI Blog2018 (2) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... duce those records. This notice dated 13.09.2013 was issued after the writ petition was filed and an order of stay was granted on 16.08.2013. Therefore, the petitioner appears to have not acted in furtherance to the amended notice dated 13.09.2013. Since the respondent has himself realized the mistake and issued a modified notice, the impugned notices cannot be enforced - petition allowed. - W.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013-2014. The petitioner's case is that without even issuing show cause notice where a proposal has been made to reverse the input tax credit availed apart from demanding 50% penalty. 3.The learned counsel for the petitioner placed reliance on the decision of this Court in the case of (Althaf Shoes (P) Ltd., v. Assistant Commissioner (CT), Chennai reported in [(2012) 50 VST 179 (Mad) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 13.09.2013 has been issued to the petitioner, wherein the respondent probably realising the mistake in straight away issuing the demand as per the impugned notice dated 28.06.2013 has modified the notice and requested the respondent to cause production of original invoices of the same, namely, Guru Chemicals, Erode along with proof for payment of bills either by cheque or demand draft so as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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