9911796707
TMI Blog2015 (9) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This writ petition is filed seeking a Writ of Certiorari to call for the records on the file of the respondent herein in TIN.33213824395/2012-13, dated 19.12.2014 and quash the same as illegal, invalid and violative of the principles of natural justice. 2. Heard both sides. 3. The case of the petitioner, who is a dealer in general goods, is that he is an assessee under the respondent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge and hence, he could not file the statutory appeal within the limitation and therefore, he is before this Court. 4. The learned Counsel for the petitioner submitted that the respondent issued a notice dated 14.11.2014 calling upon the petitioner to explain as to how he had claimed the input tax credit to the tune of Rs. 30,114/- when he had effected the purchases from the dealers whose registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent, on instructions, submitted that the respondent, on consideration of the materials available on record, has assessed the petitioner in terms of the provisions of the Act and since the alternative remedy by way of statutory appeal is available to the petitioner, the present writ petition is not maintainable and hence, prayed for the dismissal of this writ petition. 6. I have considered the ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, no doubt, clear that the respondent did not indicate as to the proposed addition to be made in the assessment, which, as per the provisions of the Act, is bad. In such circumstances, the impugned order passed by the respondent is liable to be interfered with, on that sole ground alone. Further, the petitioner could not avail the benefit of filing the statutory appeal in time, on the medical gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the respondent within a period of two weeks from the date of receipt of a copy of this order; (ii) On such filing of the same, the respondent shall consider the claim of the petitioner and pass appropriate orders on merits and in accordance with law, after affording due opportunity of hearing to the petitioner, within a period of four weeks thereafter. (iii) It is also made clear that this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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