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2023 (1) TMI 787

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..... ran, Government Advocate ORDER The present writ petition has been filed by the petitioner for issuance of Writ of Certiorari calling for the records of the impugned order of reassessment in TIN33781343355/2012-2013 dated 22.08.2022 from the files of the respondent herein, quash the same. 2. The case of the petitioner is that the petitioner is a Private Limited Company engaged in manufacture and .....

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..... urnover of Rs.2,03,13,56,102/- and taxable turnover of Rs.1,97,26,07,586/- respectively. Thereafter, the respondent issued a prerevision notice in TIN No.33781343355/2012-13 dated 05.10.2020, proposing once again to reverse the ITC on interstate sales without C Forms and on Stock transfer not covered by declaration and also proposed to disallow the concessional rate of tax claimed by the petitione .....

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..... of the reversal of ITC for which the declaration forms are alleged has not being mentioned in the notice. 2.4. The petitioner further submitted that they sought for additional time as they were in the process of collecting information from their sellers for cross verification and moreover, the petitioner the mismatch in check post was only due to incorrect check post data, placing of wrong decima .....

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..... he TNVAT Act, 2006, before the respondent, if the rectification petition is decided, the present impugned order is no longer in existence. Therefore, she prayed this Court to issue a direction to the respondent to decide on the rectification petition within a time frame to be fixed by this Court. 4. Learned Government Advocate appearing for the respondent would submit that the rectification petit .....

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