9911796707
TMI Blog2015 (5) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... malai Additional Government Pleader ORDER In all these writ petitions, the petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Act, 1956, has challenged the orders of the assessment passed by the first respondent, under the Tamil Nadu Value Added Tax Act, for the assessment years 2009-10, 2010-11, 2011-12 and 2012-13. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per Section 27(2) of TNVAT Act and apart from, proposing to levy penalty at 50% as per Section 27(4) of TNVAT Act. The petitioner, by representation dated 29.09.2014, submitted that they have received the revision notice on 16.09.2014 and proposal has been made without taking into consideration of adjustment of ITC towards future demands and they are arriving at the details of adjustment of ITC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the said order. Therefore, even while rejecting the request, the authority should bear in mind the expression used in the proviso, namely, reasonable opportunity . Therefore, in the instant case, the petitioner had stated that the proposal to reverse the ITC has been made without taking into consideration of adjustment of ITC towards future demands and that they wanted 30 days' time si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions are allowed and the impugned orders are set aside. The petitioner is directed to submit their objections within 15 days from the date of receipt of a copy of this order along with the documents in support of their claim. The first respondent shall afford an opportunity of personal hearing to the petitioner and pass a reasoned order, on merits and in accordance with law, within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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