9911796707
TMI Blog2013 (5) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... replies, dated 15.3.2013 seeking time to file their objections. When such a request has been made by the petitioner, the same has to be looked into by the respondent by taking appropriate decision. On the other hand there is no order of stay in respect of the appeals pending before the appellate authority challenging the orders of the earlier assessment years, the respondent observed that the demand raised now is open for recovery and accordingly ordered recovery of the amounts. Such a course adopted by the respondent without considering the objections of the petitioner, is not sustainable - Writ Petitions disposed of, with a direction to the petitioner-Company to file their objections to the pre-revision notices within a period of two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner removed the goods on stock transfer basis to the other States in India and the PRN sought to invoke Section 19(4) of the TNVAT Act for reversal of the ITC amounts. The petitioner filed replies, dated 15.3.2013, stating that similar matters relating to assessment done for 2007-2008 and 2008-2009 are pending in appeals and they require ten days' time to collect the particulars and submit the documents with objections to be filed to the PRN. (c) However, the respondent passed the impugned orders stating that it was found that the petitioner-dealer effected stock transfer in respect of the respective amounts and as per Section 19(4) of the TNVAT Act, the ITC will be allowed on tax paid or payable in the State on the purchase of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 in respect of the appeals pending before the Deputy Commissioner (Appeals, it is for the respondent to proceed further in recovering the amounts as per the provisions of Section 19(4) of the TNVAT Act, and therefore, there is no infirmity in the impugned orders passed by the respondent. 7. It is not in dispute that the petitioner is a registered dealer on the file of the respondent and had been filing Returns as required under the provisions of the TNVAT Act regularly on self-assessment basis. The Returns filed by them for the years 2009-2010 and 2010-2011 were accepted in terms of Section 22 of the TNVAT Act. While so, the petitioner was issued with the PRN, dated 6.3.2013 on the basis that the petitioner has, without reversing the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, construing that there is no order of stay in respect of the appeals pending before the appellate authority challenging the orders of the earlier assessment years, the respondent observed that the demand raised now is open for recovery and accordingly ordered recovery of the amounts. Such a course adopted by the respondent without considering the objections of the petitioner, is not sustainable. 10. For the foregoing reasons, the Writ Petitions are disposed of, with a direction to the petitioner-Company to file their objections to the pre-revision notices, dated 6.3.2013, within a period of two weeks from the date of receipt of a copy of this order and on receipt of the same, the respondent shall proceed further in the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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