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2017 (10) TMI 391

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..... s no specific denial by the respondent with regard to the averments made by the petitioner that all split-up details, as sought for were furnished to the respondent. This Court is at a loss to understand as to how the assessee would be benefited by not fully disclosing the figures, when his case is that substantial portion of transactions had been disclosed - this Court is of the view that one mor .....

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..... er the provisions of Central Sales Act and Tamil Nadu Value Added Tax Act, 2006, is before this Court, challenging the assessment order dated 17.03.2017 for the year 2013-2014 under the provisions of Central Sales Act. The petitioner is aggrieved by the order directing reversal of entire input tax credit availed by the petitioner, except a marginal amount of ₹ 6,32,118/-, as the petitioner h .....

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..... B of the affidavit filed in support of the writ petition. 4. The learned Government Advocate has produced written instructions given by the Assessing Officer along with the covering letter dated 28.06.2017, from which, it is seen that there is no specific denial by the respondent with regard to the averments made by the petitioner that all split-up details, as sought for were furnished to the r .....

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..... ions within one week from the date of receipt of a copy of this order and on receipt of which, the respondent shall afford an opportunity of personal hearing to the petitioner and proceed to pass a speaking order on merits and in accordance with law. Till the above directions are completed, no coercive action shall be initiated against the petitioner, pursuant to the impugned order dated 17.03.201 .....

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