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TMI Blog2015 (9) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ment years 2010-11 and 2011-12 - Annexures-J & K respectively. 3. Though these writ petitions are liable to be dismissed on the short ground that petitioner has not availed alternate and efficacious remedy available under Section 62 of KVAT Act, this Court has not adopted such course for the simple reason, petitioner has unequivocally undertaken before this Court to deposit entire disputed tax before respondent - authority and for the limited purpose of ascertaining as to whether input tax deduction claimed by petitioner which has been disallowed by respondent - authority on the ground that invoices produced by petitioner claiming such input tax is based on fake or duplicate invoices, matter is taken up for consideration and disposed of by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has remitted the amount relating to input tax claim to the Government. 5. It is the grievance of Mr.Thirumalesh, learned Advocate appearing for petitioner in these petitions that opportunity was not extended to the petitioner to substantiate its claim with regard to genuineness of the invoices produced by it and on account of said opportunity having been denied to the petitioner by the assessing officer in the re-assessment proceedings, input tax credit claimed by petitioner her been erroneously disallowed. Hence, he submits that if an opportunity is extended to the petitioner, it would demonstrate before the assessing officer that documents produced and claim for input tax credit made is in conformity with the statutory provisions of KVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it claimed by the petitioner is based on a false invoice even prior to extending opportunity to the petitioner to prove otherwise, said conclusion arrived at by the assessing officer requires to be interfered and matter requires to be remitted back to the assessing officer for being adjudicated by extending opportun ity to the petitioner. 8. Hence, for the reasons aforesaid, I proceed to pass following: (i) Writ petitions are hereby allowed. (ii) Impugned orders dated 6.5.2014 at Annexures-J & K are hereby set aside to the extent noticed hereinabove. (iii) Matter is hereby remitted back to the assessing officer - third respondent for being re-adjudicated in so far as input tax credit claimed by petitioner for Rs. 2,79,884/- and Rs. 7,60 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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