TaxTMI 
TaxTMI 
2015 (9) TMI 468
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.... ORDER This writ petition is filed seeking a Writ of Certiorari to call for the records on the file of the respondent herein in TIN.33213824395/2012-13, dated 19.12.2014 and quash the same as illegal, invalid and violative of the principles of natural justice. 2. Heard both sides. 3. The case of the petitioner, who is a dealer in general goods, is that he is an assessee under the respondent as....
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....ge and hence, he could not file the statutory appeal within the limitation and therefore, he is before this Court. 4. The learned Counsel for the petitioner submitted that the respondent issued a notice dated 14.11.2014 calling upon the petitioner to explain as to how he had claimed the input tax credit to the tune of Rs. 30,114/- when he had effected the purchases from the dealers whose registra....
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....ent, on instructions, submitted that the respondent, on consideration of the materials available on record, has assessed the petitioner in terms of the provisions of the Act and since the alternative remedy by way of statutory appeal is available to the petitioner, the present writ petition is not maintainable and hence, prayed for the dismissal of this writ petition. 6. I have considered the riv....
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...., no doubt, clear that the respondent did not indicate as to the proposed addition to be made in the assessment, which, as per the provisions of the Act, is bad. In such circumstances, the impugned order passed by the respondent is liable to be interfered with, on that sole ground alone. Further, the petitioner could not avail the benefit of filing the statutory appeal in time, on the medical grou....