9911796707
TMI Blog2016 (12) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... allowance of ITC claimed on the purchases made from the unregistered dealers, the respondent has not furnished any particulars to enable the petitioner to submit an effective reply. The invoice details, name of the dealers and name of the registered dealers etc., have to be furnished, since these details have been culled out by the respondent from the official records / website. The impugned orders call for interference. Accordingly, these Writ Petitions are allowed and the impugned orders are set-aside and the matters are remanded to the respondent for fresh consideration - appeal allowed by way of remand. - W.P.Nos.37848 to 37853 of 2015 & M.P.Nos.1 to 1 of 2015 - - - Dated:- 4-11-2016 - T. S. Sivagnanam, J. For the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years. Aggrieved by the same, the petitioner preferred Appeals to the Appellate Deputy Commissioner (CT), Chennai South. Appeals were partly allowed, by orders dated 30.04.2015, by remanding the matter to the Assessing Officer for fresh consideration. On such remand, the respondent issued a notice, dated 24.07.2015, which is common for all the assessment years i.e., 2007-2008 to 2012-2013, calling upon the petitioner to file their objections. The petitioner filed common objections dated 10.08.2015. 4. Thereafter, the respondent issued individual notices, dated 14.08.2015 for all the assessment years. Once again, the petitioner submitted their separate objections for all the assessment years, dated 20.08.2015. While submitting the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made in the affidavit filed in the support of the Writ Petition, as mentioned above. In the written instructions given by the respondent to the learned Special Government Pleader vide his letter dated 15.12.2015, this averment has not been specifically denied, but the respondent would state that the petitioner did not appear for the personal hearing and did not enclose any documentary evidence to substantiate their contention. The specific contention of the petitioner is that they have produced relevant documents to show that the tax has been deducted by Corporation of Chennai and there is no dispute to the fact that the same has been remitted to the Department. Thus, it is seen that effective opportunity has not been granted to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent from the official records / website. 7. Hence, for all the above reasons, the impugned orders call for interference. Accordingly, these Writ Petitions are allowed and the impugned orders are set-aside and the matters are remanded to the respondent for fresh consideration. The respondent is directed to furnish the details pertaining to the difference in purchase turnover and details regarding the purchases made from unregistered dealer, by giving full particulars and this shall be furnished to the petitioner within a period of 15 days from the date of receipt of a copy of this order. On receipt of those details, the petitioner is directed to submit their objections within a period of 15 days therefrom. After which, the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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