TaxTMI 
TaxTMI 
2007 (11) TMI 552
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....aw are involved, the writ petitions are taken up together and being disposed of by a common order. Brief facts leading to the writ petitions are as follows: The petitioner is a textile machinery manufacturing company over a long time. In order to manufacture a textile machinery, the petitioner has to procure number of inputs like small components, viz., control panel, operator penal, panel board with autoleveller, etc., from the local registered dealers/manufacturers and in the instant case, the petitioner has purchased the same from Lakshmi Electrical Control Systems Ltd., Coimbatore and paid value added tax, at the rate of four per cent. However, the control panels cannot be directly fit in by the petitioner in the end-product, viz., te....
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....r dated July 24, 2007, requested time to file their objections. But, the respondent passed an order of reversal of input tax on July 31, 2007, behind the back of the petitioner imposing penalty at 150 per cent under section 27(4) of the TNVAT Act. Alleging violation of principles of natural justice, the petitioner has filed W.P. No. 27400 of 2007 and this court, by an order dated August 24, 2007, set aside the impugned order of assessment dated July 31, 2007 and directed the petitioner to submit a reply to both the show-cause notices of the respondent dated July 12, 2007 within a period of 15 days from the date of passing of the order and on receipt of such explanation/reply, the respondent therein (second respondent herein) was directed to....
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....read with section 19(6) of the TNVAT Act for the abovesaid period of assessment. Though learned counsel for the petitioner argued on merits of the case, but having regard to the specific finding of fact, that there was no purchase of goods, for which, the input tax credit was availed, agreed that the petitioner would avail the alternative remedy of appeal, under section 51 of the TNVAT Act, 2006. Placing reliance on the decision in Legrand (India) Pvt. Ltd. v. Union of India reported in [2007] 216 ELT 678 (Bom), learned counsel for the petitioner submitted that as per section 51 of the TNVAT Act, an aggrieved person shall prefer an appeal before the appellate authority within 30 days from the date of receipt of the copy of the order and th....