9911796707
TMI Blog2017 (2) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... DER 1. Issue notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondent. 1.1. With the consent of counsels for parties, the writ petition is taken up for hearing and final disposal. 2. To be noted, this is a second round of litigation for the petitioner. The impugned order of assessment, which has been assailed in the instant writ petition, and is dated 26.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the stock was done, and therefore, no reconciliation was carried out, as between what was reflected in the books of accounts, and that, which was available at site. 3.5. Evidently, the respondent was not persuaded by the objections filed by the petitioner, and therefore, proceeded to confirm its revision proposal, by passing an order dated 30.06.2014. 4. This order was challenged by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, filed its detailed objections vide letter dated 06.04.2015. The relevant documents, in support of its objections, were also, apparently, filed by the petitioner. 4.4. The respondent, however, once again was not persuaded by the explanation given by the petitioner, and therefore, passed an order dated 30.06.2015. 4.5. The petitioner, being aggrieved, by the order dated 30.06.2015, preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent has reversed the Input Tax Credit on Hiring Charges. The Input Tax Credit reversal by the respondent is crystallised at Rs. 1,00,811/-. 5.1. I may also note that reversal of Input Tax Credit has been brought about, in view of the fact that the petitioner's appeal preferred before the Deputy Commissioner (CT), on this aspect of the matter, was rejected. 6. Counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore he does that, he would furnish the material/information available with him, which forms the basis for the enhancement. 8.2. If, such material is supplied, the respondent will give due opportunity to the petitioner to file its objections. Furthermore, personal hearing in the matter will also be afforded, before passing a fresh order in the matter. 9. The writ petition is disposed of in term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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