9911796707
TMI Blog2022 (1) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... t: Ms.Amirta Poonkodi Dinakaran Government Advocate ORDER The petitioner has challenged the impugned Assessment Order dated 28.10.2021 for the Assessment Year 2015-2016. The aforesaid impugned Assessment Order preceded a notice dated 18.12.2018 and a reply of the petitioner dated 03.01.2019. 2. It is the specific case of the respondent that the petitioner had effected sale of goods without paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been alleged issued by the petitioner, mode of transport to the buyers as well as the mode of payment to the buyers so as to enable the petitioner to file a proper reply. 5. The learned counsel for the petitioner further submits that despite the same the respondent has passed the impugned Assessment Order dated 28.10.2021. It is submitted that in absence of any direct evidence to show that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed in the case of the mismatch in the Input Tax Credit. 8. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. I have perused the impugned order. 9. It is noticed that the Principal Secretary/Commissioner of Commercial Taxes has issued the above-said Circular No.05 of 2021, LW10/12521/2016 dated 24.02.2021. It has spelt out the manner in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of thirty days from the date of receipt of a copy of this order. The petitioner shall thereafter file a fresh reply within a period of thirty days. The entire exercise shall be carried out by the respondent within a period of ninety days from the date of receipt of a copy of this order. 12. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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