2016 (9) TMI 1424

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..... r.K.Venkatesh Government Advocate (T) COMMON ORDER Heard Mr. A.P. Srinivas, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate (T) accepting notice for the respondent and with the consent on either side, the writ petitions are taken up for final disposal. 2. The petitioner, in these writ petitions, is a registered dealer on the file of the respondent u .....

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..... ing the explanation offered by the petitioner and the C Forms, verified the same and found it to be correct and allowed concessional rate of tax. However, sought to reverse the Input Tax Credit [ITC] u/s.19[2][v] and 19[5][a] of the TNVAT Act, 2006. In the absence of any proposal in the show cause notice, this could not have been done by the respondent, even assuming that he has some material to d .....

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