2015 (5) TMI 412

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondents : Mr. S. Kanmani Annamalai Additional Government Pleader ORDER In all these writ petitions, the petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Act, 1956, has challenged the orders of the assessment passed by the first respondent, under the Tamil Nadu Value Added Tax Act, for the assessment years 2009-10....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce dated 12.09.2014 proposing to reverse ITC as per Section 27(2) of TNVAT Act and apart from, proposing to levy penalty at 50% as per Section 27(4) of TNVAT Act. The petitioner, by representation dated 29.09.2014, submitted that they have received the revision notice on 16.09.2014 and proposal has been made without taking into consideration of adjustment of ITC towards future demands and they are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ealer a reasonable opportunity of showing cause against the said order. Therefore, even while rejecting the request, the authority should bear in mind the expression used in the proviso, namely, reasonable opportunity . Therefore, in the instant case, the petitioner had stated that the proposal to reverse the ITC has been made without taking into consideration of adjustment of ITC towards future d....