9911796707
TMI Blog2022 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Single Judge. The respondents/writ petitioners are not on appeal as against the said finding. The directions issued by the learned Single Judge were not only in the interest of the respondents/writ petitioners, but also would safeguard the interest of the revenue - matter has been sent back to the appellant authority to enable verification of documents, correspondences exchanged between the Department and the writ petitioner which have been referred to as memos, it is found that the actual adjudication of the dispute has not taken place which is required to be done before an order is passed either accepting or denying the input tax credit. Appeal dismissed with a direction to the respondents/writ petitioners to submit one mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that input tax credit will be denied only where the purchasers are proved to be collusive and in the nature of sham transaction. The respondents/writ petitioners also sought for quashing of the memos dated 28.08.2019 and 11.11.2019 though such larger relief were sought for before the learned writ court direction issued by the learned writ court, in our considered view, is a very innocuous direction. Learned Government counsel for the appellant would submit that the writ petition itself was premature and certain other writ petitions were pending where constitutional validity of the said provision namely Section 16(2) (c) has been challenged and is still pending before the learned Single Judge. Therefore, it is submission of the learned G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he light of the above, both the appeals being MAT 855 of 2022 and MAT 856 of 2022 are dismissed with a direction to the respondents/writ petitioners to submit one more set of documents which they seek to rely upon to the concerned appellant authority within a period of two weeks from the date of receipt of the server copy of this order and on receipt of these documents, the concerned authority shall afford an opportunity of personal hearing to the authorized representative of the respondents/writ petitioners and peruse the documents, take note of the directions issued by the learned Single Judge and proceed to act on merits and in accordance with law and conclude the proceedings as expeditiously as possible preferably within a period of fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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