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TMI Blog2013 (6) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... n challenging the notice is not maintainable. - W.P.No.6271 of 2013 & M.P.No.1 of 2013 - - - Dated:- 14-3-2013 - V. Dhanapalan,J. For the Petitioner : Mr. R. Vasudevan For the Respondents : Mr. Manoharan Sundaram ORDER By consent of the learned counsel appearing for the parties, the Writ Petition itself is taken up for disposal at the stage of admission. 2. Heard Mr.R.Vasudevan, learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Government Advocate who took notice for the respondents. 3. What is challenged in this Writ Petition is a notice, dated 29.1.2013 issued by the first respondent, calling upon the petitioner-M/s.Sri Ram Pharma to file their objections, if any, against the proposal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner checked the official Web-Site of the Commercial Tax Department and came to know that the cancellation of the TIN of the said Bharath Pharma was only from 15.2.2011. The first respondent sent a notice, dated 20.4.2012 quoting Section 19 of the TNVAT Act, stating that the TIN of M/s.Bharat Pharma was cancelled with effect from 2.9.2010 and hence, the petitioner is liable to be reversed with the tax benefit which they have claimed and availed on the payment of tax, to which, the petitioner replied to the respondents on 7.5.2012, stating that according to the Web-Site of the respondents, the cancellation of the R.C. of the said Bharath Pharma was with effect from 15.2.2011 and not on 2.9.2010 as alleged by the respondents in their notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Pharma and the entire payment was made to the supplier through the petitioner's Cheque Nos.772562, dated 13.9.2010 and 772570, dated 25.9.2010. The petitioner also enclosed the copies of the invoices to their abovesaid reply/objections, dated 7.5.2012. Thus, it is the contention of the learned counsel for the petitioner that the said reply/objections, dated 7.5.2012 and the invoices enclosed therein have not been looked into by the respondents, and therefore, the impugned notice is legally infirmed. 9. Law is well settled that if a challenge is made to a notice calling upon a person to file objections, if any, along with necessary documentary proof and evidence, within a time limit, without availing of the said liberty given to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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