TMI Blog2020 (7) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... edit for the assessment years 2010-11, 2011- 12, 2012-13, 2013-14 and 2014-15 based on the notice dated 06.08.2014 relating to assessment year 2013-14 which was issued only in respect of reversal of one particular claim of Input Tax Credit and not for the entire claim during the said year. In such view of the matter, the impugned proceedings are set aside and the matter is remitted back to the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14-15. 2.The learned counsel for the petitioner has submitted that the respondent ought to have restored the registration certificate of the petitioner instead of passing the impugned orders and reversing the petitioner's claims of Input Tax Credit, without any notice or opportunity. In the absence of providing opportunities, which includes providing the details of the cancellation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent has erred in reversing the entire claim of Input Tax Credit for the assessment years 2010-11, 2011- 12, 2012-13, 2013-14 and 2014-15 based on the notice dated 06.08.2014 relating to assessment year 2013-14 which was issued only in respect of reversal of one particular claim of Input Tax Credit and not for the entire claim during the said year. In such view of the matter, the impugned proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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