9911796707
TMI Blog2015 (10) TMI 1730X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Respondent : Mr.V.Haribabu, AGP(T) JUDGMENT Though the appellants in all these three writ appeals are different legal entities, challenging different orders passed by the learned Judge in their writ petitions, they have a common cause. Therefore, all of them are taken up together. 2. Heard Mr.R.L.Ramani, learned Senior Counsel appearing for the appellants. Mr.V.Haribabu, learned Additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Judge by separate orders dated 17.6.2015, 29.6.2015 and 01.7.2015 even at the stage of admission, on the short ground that as against the orders of assessment, the appellants have statutory remedies of appeal. Therefore, the appellants have come up with the above writ appeals. 5. The only ground on which the appellants challenge the orders of the learned Judge is that when the issue raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification of cases in which huge ITC is accumulated on account of lesser sale price than the purchase price. 2. The above facts have to be ensured by verifying the purchase and sale price per unit. 3. If the above two things are found in a business concern, the quantum of ITC which exceeds the output tax shall be reversed." 8. Therefore, based upon the orders passed by the High Court on 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers show that the Assistant Commissioner (CT) in Surapattu Assessment Circle had granted the benefit of the circular to one of the sister concerns. 10. In such circumstances, the only contention raised by the appellants in their writ petitions and in these writ appeals is that two different assessing officers cannot take two different views in respect of companies, which form part of the same gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petitions, the respondent has not taken note of the same. Therefore, we are of the considered view that the impugned orders could be set aside and the matter sent back to the respondent for a fresh consideration. 14. Accordingly, the writ appeals are allowed and the orders of the learned Judge are set aside. The writ petitions are allowed and the impugned assessment orders passed by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
