9911796707
TMI Blog2024 (8) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... c or new reasons, the respondent reopened the case and passed the impugned orders for the very same year - excess claim of Input Tax Credit - HELD THAT:- It is an admitted fact that in respect of the issue pertaining to the assessment year 2018-2019, the respondent had already dropped the proceedings after being satisfied with the petitioner's reply submitted by them. Despite this, the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of this order. This writ petition is disposed of by way of remand. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.J.Bharathiraja For the Respondent : Mrs.K.Vasanthamala Government Advocate (Taxes) ORDER By consent, this writ petition is taken up for disposal at the stage of admission itself. 2. According to the petitioner, they are engaged in the Tea Industry and are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter on previous occasion, the respondent issued another show cause notice on 28.12.2023, alleging that the petitioner had availed excess ITC for the same year 2018-2019, and was required to reverse the same. Pursuant to the same, the petitioner prepared its detailed reply and uploaded it on the common portal on 15.02.2024 with all necessary documents. However, the respondent, without duly consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel would further submit that the respondent s failure to address the grounds raised in the petitioner s detailed reply is in violation of the principles of natural justice. Therefore, the learned counsel prayed to allow this writ petition by setting aside the orders impugned herein. 5. On the other hand, the learned Government Advocate (Taxes) made his submissions supporting the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice. Therefore, the order impugned herein is liable to be set aside. 8. Accordingly, the order dated 29.04.2024 passed by the respondent is set aside and the respondent is directed to pass a detailed order afresh, on merits and in accordance with law, more specifically addressing each grounds raised by the petitioner in their reply. Such an exercise shall be completed within a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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