TMI Blog2015 (4) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... re, they claimed input tax credit. But even before the closure of assessment year 2014-2015, the assessing authority has passed the original assessment order and the notice was served on the petitioner only on 07.04.2015. In identical circumstances, this Court, while considering the almost similar issue, has come to the conclusion that the respondent cannot deny the benefit of input tax credit to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the respondent had wrongly chosen to pass the impugned order reversing the input tax credit even before the closure of the assessment year 2014-2015 as if the impugned assessment order is original assessment order passed under the provisions of the Tamil Nadu Value Added Tax Act and that the respondent has no authority to reverse the input tax credit for the period from April, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was the claim of the petitioner that at the time of purchase, they filed returns. Therefore, they claimed input tax credit. But even before the closure of assessment year 2014-2015, the assessing authority has passed the original assessment order and the notice was served on the petitioner only on 07.04.2015. In identical circumstances, this Court, while considering the almost similar issue, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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