Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2024 (11) TMI 1401

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er has been made on a gross non-application of mind to the objections filed by the petitioner - rejection of petitioner's claim for ITC - HELD THAT:- This Court finds that there is some merits in the submission of the petitioner inasmuch as the impugned order does not even make a reference to the documents that have been filed in the form of E-way bill, Tax invoices, etc., while rejecting the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in. This writ petition is disposed of. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. B. Raveendran For the RR 1 2 : Ms. Amrita Dinakaran ORDER The present writ petition is filed challenging the impugned order dated 09.01.2024 on the limited ground that the impugned order has been made on a gross non-application of mind to the objections filed by the petitioner. 2. During the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this is the 2nd round of litigation. Earlier, the petitioner filed a writ petition in W.P. No.26130 of 2023 dated 07.09.2023, wherein the proceeding dated 27.03.2023 invoking Rule 86 A (i)(a) of TNGST Rules was challenged. The above writ petition was disposed of by directing the petitioner to file a fresh copy of the representation dated 05.05.2023 to the first respondent. The present proceedings .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rought to the notice of this Court that the lorry receipts and weighbridges are kept in the typed set filed in support of this writ petition. 5. To the contrary, the learned counsel for the respondents would submit that the order is appealable and therefore, this writ petition is not to be entertained. 6. Having heard on both sides, this Court finds that there is some merits in the submission of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... from the date of receipt of copy of this order, order would be passed afresh, after considering the reply or document and after affording the petitioner a reasonable opportunity therein. If the reply or document is not filed within the stipulated period i.e., within the period of two weeks from the date of receipt of copy of this order, the impugned order shall stand restored. 8. Accordingly, thi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates