2013 (6) TMI 210

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....ition is a notice, dated 29.1.2013 issued by the first respondent, calling upon the petitioner-M/s.Sri Ram Pharma to file their objections, if any, against the proposal to reverse and recover the excess claim of ITC of Rs. 1,38,914/- under Section 25 of the Tamil Nadu Value Added Tax Act (for short, 'the TNVAT Act') and also to levy penalty under Section 27 of the TNVAT Act, in writing, along with documentary evidence, within seven days from the date of receipt of the said notice, failing which, it is stated therein that orders will be passed confirming the proposal, seeking to quash the same. 4. The petitioner-Pharmaceutical Company is an assessee under the TNVAT Act and distributor of various pharmaceutical products. They purch....

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....he respondents, the cancellation of the R.C. of the said Bharath Pharma was with effect from 15.2.2011 and not on 2.9.2010 as alleged by the respondents in their notice. 6. The petitioner further states that it is not the case of the respondents that the petitioner purchased the invoices after the cancellation of the R.C. of the selling concern. When the petitioner purchased, there was a valid licence with the seller; even otherwise, it is claimed by the petitioner that they cannot be held responsible for the act committed by a seller, when the seller prints the R.C. number in the invoices raised against the petitioner, as if the R.C. is valid. After a lapse of eight months, the respondents sent the impugned notice, dated 29.1.2013 raisi....

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....ing upon a person to file objections, if any, along with necessary documentary proof and evidence, within a time limit, without availing of the said liberty given to the person to file objections, he cannot rush to the Court by filing Writ Petition invoking Article 226 of the Constitution of India. Such a remedy of filing Writ Petition is available to a person only when there is violation of fundamental rights, if principles of natural justice have not been followed and if any action/order/notice is ultra-vires the relevant Act/Rules. 10. In the present case, the course adopted by the petitioner is unwarranted at this stage, as they have challenged only the notice calling upon them to file their objections, if any. Hence, the Writ Petiti....