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TMI Blog2022 (5) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2006, therefore, the proposal made in this regard through the show cause notice should be dropped. However, whether this reply given by the petitioner has been considered or not has not been mentioned in the impugned order. Therefore, on that ground, this Court feels that, the matter can be remitted back to the respondent for reconsideration. The matter is remitted back to the respondent for reconsideration - Petition allowed by way of remand. - Writ Petition No.5055 of 2022 And W.M.P.No.5170 of 2022 - - - Dated:- 7-3-2022 - THE HONOURABLE MR.JUSTICE R.SURESH KUMAR For Petitioner : Mr.D.Vijayakumar For Respondents : Mr.Richardson Wilson ORDER The prayer sought for herein is for a Writ of Certiorari calling f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in the interstate transaction. Hence, it is clear that it is purely an interstate purchase. Therefore, we submit that there is no attraction of ITC under Section 19[5][c] and 19[2][v] and request to drop the proposal. 4. Thereafter also, a further request has been made by the petitioner to give some more time to produce the relevant records. Be that as it may. Insofar as the reply given by the petitioner as stated supra is concerned, that should have been taken into account. However, in the impugned order the Revenue has stated that the show cause notice has been given on 31.08.2021 and that has not been replied by the petitioner assessee and therefore on that ground they proceeded to pass the assessment order by reversing the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not attract input tax credit under Section 19(2)(v) and 19(5)(c) of the TNVAT Act, 2006, therefore, the proposal made in this regard through the show cause notice should be dropped. 8. However, whether this reply given by the petitioner has been considered or not has not been mentioned in the impugned order. Therefore, on that ground, this Court feels that, the matter can be remitted back to the respondent for reconsideration. 9. In that view of the matter, this Court is inclined to dispose of this writ petition with the following order. That the impugned order dated 29.10.2021 is set aside and the matter is remitted back to the respondent for reconsideration. While reconsidering the same, one more opportunity shall be giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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