2016 (8) TMI 334

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... RDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader takes notice for the respondent. Heard both. By consent, the writ petitions are taken up for final disposal. 2. The petitioner, which is a registered dealer on the file of the respondent under the Tamil Nadu Value Added Tax Act, 2006, is engaged in the manufacture as well as export of finished leather shoe upper, etc. In all thes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lleging that the petitioner effected purchases from RC cancelled dealers and proposed to reverse the input tax credit availed. That apart, by relying upon the web report, the officials of the Enforcement Wing alleged mismatch of Annexures I and II and purchase suppression. However, because of the precarious condition, in which, the petitioner was pushed to, the petitioner had to hand over cheques .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , it is further submitted that the writ petitions have been filed only in July 2016 and that there is a gross delay and laches on the part of the petitioner. 8. From the facts placed, the petitioner, though a private limited company, appears to have been a closely held company and there had been some mishaps in the family, since two of the directors had passed away. The petitioner's business .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X