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TMI Blog2015 (10) TMI 1573X X X X Extracts X X X X X X X X Extracts X X X X ..... the Circular of the Commissioner dated 04.11.2013 and the orders of assessment passed in respect of one of the group companies. - impugned order dated 3.7.2015 passed by the respondent is liable to be set aside and accordingly, the same is set aside. - matter remanded back - Decided in favour of assessee. - W. P. No. 25637 of 2015, M. P. No. 1 of 2015 - - - Dated:- 25-8-2015 - R. Mahadevan, J. For the Petitioner : Mr P Rajkumar For the Respondent : Mr S Manoharan Sundaram, AGP (T) ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes), for the respondent. 2. The petitioner has come forward with the writ petition challenging the order of the respondent dated 3.7.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2015 along with documentary evidences, the same was refused to be received by the respondent, however, insisted to remit advance tax and thereafter he would receive the objections. But, the petitioner's representative, expressed their inability to pay any advance tax. According to the petitioner, though a number of requests were made to accept their objections, all gone in vain. When that being the position, all of a sudden, the respondent has passed the impugned order on 03.07.2015, which was received on 16.07.2015, confirming the proposals by levying tax on the discounts received by the petitioner, treating the same as sales turnover in the hands of the petitioner and also levying penalty. Aggrieved over the same, the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put tax shall be reversed. Further, section 19(20) has nothing to do with levy of tax on the discount which has to be dealt with independently as per the provisions of the act and circumstances of each case. 5. In order to give effect for reversal of undue enrichment of ITC, section 19(20) should be given effect by correlating the sale price of goods with the corresponding purchase price. If the sale price is lesser than the purchase price, then the amount of ITC in excess of output tax should be reversed . 7. Further, according to the learned counsel for the petitioner, without considering the above mentioned circulars and without affording due opportunity to the petitioner, the respondent has passed the impugned order and hence s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2013 and the orders of assessment passed in respect of one of the group companies. The relevant portions of the said Judgment is extracted hereunder:- 12. It is true that in exercise of jurisdiction under Article 226 this Court would not, as a matter of course, allow persons to by-pass the alternative remedy of appeal. But, in cases of this nature, where the assessees claimthe benefit of a circular and also claim that in respect of one of the companies forming part of the very same group, a different view has been taken by another assessing officer, it is not worth driving the parties to avail the alternative remedy. 13. In the objections submitted on 28.1.2015 to the notice issued on 8.1.2015, the appellants have brought this fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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