9911796707
TMI Blog2024 (6) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... versal of ITC with credit notes - Challenge to tax proposals for 2019-2022 assessment periods - HELD THAT:- The impugned order clearly indicate the complete failure of the respondent to engage with the submissions of the petitioner and record reasons in rejecting such submissions. Since findings were recorded without indicating any reasons for such findings, these orders cannot be sustained. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner submits that tax proposals were made under four heads. By referring to the reply dated 04.01.2024, learned counsel submits that the petitioner explained that excess Input Tax Credit (ITC) was not availed of and that table 8A of the annual return of the petitioner discloses the availability of a greater ITC balance than that availed of. As regards the alleged non reversal of ITC with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge mechanism. By inviting my attention to the impugned order and the findings on each of these aspects, learned counsel submitted that the respondent referred to the reply and concluded that such reply is not satisfactory and is not being accepted. Hence learned counsel submits that the impugned orders warrant reconsideration. 3. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted valid supporting documents for the above defect. The objection filed by the taxable person has been examined carefully as per provision of the TNGST Act-2017. The contention raised by the taxable person has not acceptable. With regard to the selling and distribution expenses, in reply dated 04.01.2024, the petitioner stated as under: 11. The notice fails to inform under which provision of G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for such findings, these orders cannot be sustained. 6. Hence, orders impugned in these writ petitions are set aside and these matters are remanded for reconsideration. The petitioner is permitted to submit additional documents, if any, within 15 days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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