9911796707
TMI Blog2016 (7) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... eyendra Govindlal Shah, Tirunelveli Junction, challenges the impugned orders, dated 17.03.2016, passed by the first respondent, on the ground that the notice, dated 25.05.2015 was not properly served on the petitioner-Company. 3. The petitioner-Company is an assessee on the file of the respondents. The first respondent herein issued a Notice under Section 27(4)(ii) of the Tamil Nadu Value Added Tax Act, 2006 (in short 'the Act') to the petitioner-Company. The notice indicates that the petitioner-Company has claimed Input Tax Credit (in short' ITC'), however, the first respondent rejected the said claim of the petitioner-Company. Aggrieved over the same, the petitioner-Company is before this Court. 4. Learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch contention cannot be countenanced in the eye of law. Therefore, the petitioner cannot plead ignorance that notice was not served to them at all. So submitting, he pleaded for dismissal of the Writ Petitions. 6. Considered the rival submissions made on either side and perused the materials available on record. 7. As rightly pointed out by the learned Additional Government Pleader, the petitioner-Company cannot make an innocuous plea that the Notice was served only on their employee and not directly on them. The petitioner-Company being a Private Limited Company, should be more responsible and not to take a pedantic approach. At this juncture, it is more relevant to extract Rule 19 of the Act:- "19. Service of notices, summons or orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay 50% of the disputed tax in each of the Writ Petitions, within a period of two weeks from the date of receipt of a copy of this order. On such payment, the petitioner-Company is permitted to file an appeal before the respondents within a period of two weeks from the date of payment. If any such appeal is filed within the stipulated time fixed by this Court, the competent authority shall take up the appeals and dispose of the same, within a period of four weeks from the date of receipt of the appeal to be filed by the petitioner-Company. It is made clear that this Court has not touched upon the merits involved in these Writ Petitions. In other words, it is open to the concerned respondent to go into the merits of the matters and pass appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
