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2016 (6) TMI 1249

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..... theless, the Assessing Officer also did not appear to have been aware of the amendment. On that ground alone, the impugned orders of assessment insofar as it relates to ITC reversal for Stock Transfer covered by Form F is remitted to the Assessing Officer for fresh consideration by taking into consideration the notification issued by the Government dated 29.01.2016, as observed earlier - the matte .....

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..... it for stock transfer covered by Form F and in respect of the other issues, liberty is granted to the petitioner to file an appeal as he has already paid 10% of the disputed amount. 3. We need not labour much to decide the controversy raised in these writ petitions in the light of the recent amendment to the Tamil Nadu Value Added Tax Act, 2006 by notification in G.O.(Ms) No.18, Commercial Taxe .....

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..... ted back to the Assessing Officer insofar as it relates to ITC reversal for Stock Transfer covered by Form F. In all other respects, liberty is granted to the petitioner to file an appeal before the Appellate Authority and if such appeal is filed within a period of thirty days from the date of receipt of a copy of this order, the same shall be entertained without reference to limitation and while .....

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