TMI Blog2018 (12) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard - Held that:- The impugned order suffers from gross violation of principles of natural justice. The departmental authority cannot unilaterally come to the conclusion that the petitioner's sales or purchases were not genuine and therefore, tax credit in relation to such transactions was liable to be disallowed - Any such finding must be preceded by an opportunity of hearing to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er u/S. 23 of the Maharashtra Value Added Tax Act, 2002 In response to notice in form 301 Mr. Rajesh Amrute, Director attended with books of A/c which are duly closed and adjusted. The dealer is trading in computer software packages, optical fibre cable and iron and steel. Dealer has filed returns under MVAT Act, 2002 and paid taxes accordingly. Dealer has submitted audit report in For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed ITC is at ₹ 00/- After adjustment of set off u/r 52 at ₹ 00/- tax paid at ₹ 53014/- Balance tax payable comes to ₹ 20068326/- on which interest is levied u/S. 30(3) at ₹ 21190212/- (including interest of ₹ 519836/- on wrong refund granted). Also penalty is levied u/S. 29(3) at ₹ 6551199/- because of wrong ITC claim. Hence, total payable comes t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to clarify the position in this regard. 3. On the other hand, learned counsel for the Department relied on an affidavit in reply dated 29.11.2018 and opposed the petition mainly contending that the impugned order is an appellable order. 4. In the facts of the present case, we are inclined to interfere at this stage since in our opinion, the impugned order suffers from gross violation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transactions was liable to be disallowed. Any such finding must be preceded by an opportunity of hearing to the petitioner. Only on this ground, without expressing any opinion on the availability of the credits or otherwise, the impugned order is set aside. The proceedings are placed back before the adjudicating authority for passing a fresh order in accordance with law. The petitioner shall c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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