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TMI Blog2015 (6) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... le 10(2) thereof, have all the documents in respect of each and every transactions of business carried out by them and claiming input tax credit in accordance with Section 19 (11) of the Act. 2. Learned counsel appearing for the petitioner would submit that although all the details have been furnished while filing the returns for each and every month, instead of allowing the claim of Input Tax Credit, the respondent is repeatedly requesting the petitioner the same particulars and that indicates non- application of mind, that the particulars sought for by the respondent, having been furnished, have not been looked into. Secondly, it was argued that as per Section 19(10)(a) of TNVAT Act, it is for the petitioner to initially discharge the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted all the necessary details, more particularly the information such as Registration Certificate Numbers under the TNVAT Act of the sellers and dealers. Therefore, when the petitioner has initially discharged his burden as per Section 19(10)(a) of the TNVAT Act, showing that the goods have been subjected to tax at an earlier stage, the respondent ought to have considered the same. Although he is liable to apply his mind, without doing so, by merely resorting to the alleged demand made by the petitioner before the Enforcement Officer, Enforcement Wing. With regard to the proposal of reversal of Input Tax Credit, over ruling all the objections, without giving any other reasons, has wrongly come to the conclusion. Therefore, it is necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Hence, this court is of the view that the assessment orders are passed without considering the objections and by taking note of the D3 proposal of the enforcement officers. Therefore, the orders of assessment have to be set aside and the same are set aside..." In the light of the above ratio, the impugned orders are set aside, as the Assessment Orders are passed without considering the objections and by merely taking note of the proposal of the Enforcement Officer. 4. Accordingly, the orders of Assessment are set aside and the Assessing Officer is directed to consider each one of the objections raised by the petitioners and give reason, except the reason that they have admitted before the Enforcement Officer and given statement before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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