TMI Blog2018 (3) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... them earlier - The first respondent shall issue a notice afresh in Form VAT 305-A; give the petitioner an opportunity of being heard, and an opportunity of oral hearing; and, thereafter, pass a fresh assessment order in accordance with law at the earliest - petition disposed off. - Writ Petition No. 14404 of 2017 - - - Dated:- 11-7-2017 - Ramesh Ranganathan and Smt. T. Rajani, JJ. S. R. R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y them without any transfer of material or sale in the real sense of the term; and reliance is placed by the first respondent on the statement furnished by the bank, in response to a letter addressed to them by the second respondent, without the petitioner being put on notice in this regard before the assessment order was passed. Sri T. Vinod Kumar, learned Special Standing Counsel for Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se way bills before the assessing authority to claim input-tax credit, the fact also remains that the show-cause notice does not specifically require them to produce way bills, nor has the petitioner been specifically informed that their claim for input-tax credit would be disallowed as they failed to produce the way bills before the first respondent. It is evident, therefore, that the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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