9911796707
TMI Blog2015 (9) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, petitioner was liable to pay tax – Petitioner seeking quashing of assessment order passed by Respondent and direction to grant input tax credit – Held that:- AO has not dealt properly with case and ought to have discussed and appreciated material produced by petitioner on record – In absence of sufficient reasons assigned by Assessing Officer, order becomes vulnerable and therefore, requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the petition. Affidavitinrejoinder is also filed by the petitioner. 4. By way of the present petition filed under Article 226 of the Constitution of India, the petitioner has prayed as under: [a] That the Hon'ble Court be pleased to issue a writ of direction or order under Article 226 of the Constitution of India quashing the assessment order passed by the Respondent under VAT Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court in the matter of M/s. Meet Traders and M/s. Madhav Steel Corpn. and the decision of the Supreme Court M/s. Suresh Trading Co. virtually amounting to contempt of the Court and breach of judicial discipline. [e] The Court may grant such further relief and other relief as justice of case may require. 5. Mr.K.H.Kaji, learned advocate appearing for the petitioner, by taking us to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the registration of the sellers have been cancelled with retrospective effect. There is not discussion in the order about the genuineness of the petitioner and his purchases and therefore, the order is required to be quashed and set aside. 6. On the other hand, Ms. Maithili Mehta, learned AGP, has opposed this petition and would submit that there is alternative remedy available in the form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is allowed. The order impugned is hereby quashed and set aside. 8. However, the matter is remanded to the Assessing Officer for fresh consideration and the Assessing Officer, after giving an opportunity of hearing to the petitioner and after considering the documentary evidence as well as the judgement relied upon by the petitioner at the time of hearing, shall pass appropriate order in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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