9911796707
TMI Blog2015 (12) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... reswaran For Respondents : Mr.V.Haribabu, AGP (Taxes) ORDER Heard the learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Taxes), who took notice for the respondents and with their consent, the main writ petition itself is taken up for hearing at the admission stage itself. 2. This writ petition has been filed by M/s.Bright Point India Pvt. Ltd., repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submitted that on 02.05.2012, an inspection was conducted by the Commercial Tax Officer, Group II, Enforcement Chennai (South), Chennai, under the jurisdiction of the 3rd respondent, wherein, the officials recorded statement, in and by which the petitioner categorically denied the ineligibility of input tax credit and submitted that all the records would be produced at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner is before this Court. The learned counsel for the petitioner submitted that the petitioner is challenging the assessment order dated 27.06.2014 on the ground of violation of principles of natural justice for which this Court can intervene, under Article 226 of the Constitution of India. 3. Admittedly, the petitioner filed an appeal challenging the assessment order before the authority con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment on the basis of the report filed by the Enforcement Wing authorities, which resulted in disallowance of sales return as well as reversal of ITC, which according to the learned counsel for the petitioner is not justifiable and the petitioner is entitled for the same. Apparently, without providing a reasonable opportunity to the petitioner of being heard the impugned order came to be p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
