2009 (10) TMI 833

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NKATARAMAN J.-The petitioner is challenging the notice dated May 22, 2009, whereby the first respondent has called upon the petitioner to pay input tax credit on capital goods adjusted by the petitioner along with interest within 15 days of receipt of notice. The present notice had emanated after considering the objection filed by the petitioner to the notice issued indicating the proposal that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioner to file form J instead of form I. The petitioner objected to the same that in view of the specific exclusion of words "capital goods" in the proviso, the petitioner is entitled for the benefit of input tax credit. The first respondent herein rejected the same and hence the present writ petition. The petitioner contends that they are entitled to the input tax credit on the sales tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n to the petitioner to file such other material or objection as it deem fit. If and when any such objection is made, the same shall be considered after affording opportunity to the petitioner. Considering the disputed question as to whether the definition of "goods" will constitutes the scope of proviso to section 3(5) and with reference to section 19(3), it is but necessary that the issue has to ....