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TMI Blog2018 (1) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... cer since the petitioner is in the process of filing a petition under Section 84 of the said Act for reopening the assessment - HELD THAT:- The writ petition is disposed of with a direction to the petitioner to pay the tax towards reversal of input tax credit as suggested by the Chartered Accountant in Form WW, being a sum of ₹ 19,712/-. In addition to that, the petitioner is directed to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y consent, the writ petition itself is taken up for final disposal. 2. The petitioner has filed this writ petition challenging an order of assessment dated 16.2.2017 passed by the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the year 2012-13. 3. As could be seen from the impugned assessment order, though the petitioner received the revision notice dated 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner submits that the petitioner has got sufficient details to show that the purchases effected by them were from dealers, whose registration certificates are valid. Furthermore, the learned counsel for the petitioner has referred to the Hon'ble Division Bench judgment of this Court in the case of Assistant Commissioner (CT), Broadway Assessment Circle, Chennai V. Bhairav Trading Company, [re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of input tax credit under Section 19(5)(c) of the State Enactment and the purchases alleged to have been effected from registration canceled dealers, within a period of 15 days from the date of receipt of a copy of this order. If the petitioner complies with the above two conditions, they will be entitled to treat the impugned assessment order as a show cause notice and submit their objections w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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