2016 (1) TMI 277

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.... AGP(T) ORDER This writ petition has been filed challenging the order of the respondent dated 30.04.2015 relating to the assessment year 2012-13. 2. The petitioner, being a registered dealer on the file of the respondent, are carrying on the business of manufacturing of finished leather in their unit at SIDCO INDUSTRIAL ESTATE, SIPCOT, RANIPET. Returns were filed by them both under the TNVAT A....

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....13 onwards was already made and they effected inter-state sales only to registered dealers falling under Section 8(1) of the CST Act which were covered by form C declarations. In the meantime, for the assessment year 2012-13, self assessment was passed on 07.04.2015 and CST Assessment was also issued on 30.04.2015. However, on 30.04.2015, the impugned order for 2012-13 under TNVAT Act was served o....

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....sed in the notice relating to the purchase of goods which were exported, referring to Rule 11(2) of the TNVAT Rules, 2007, which was acknowledged on 16.02.2015, the same was not considered before passing the impugned order and hence there is violation of principles of natural justice. 3.3 It is his further contention that the petitioner was not given an opportunity of being heard and therefore, t....

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....of the transactions related to C forms is not eligible, the respondent sought to include the same for the purpose of reversal of ITC, invoking Section 19(2)(V) of the TNVAT Act for the assessment year 2012-13 and passed the impugned order dated 30.04.2015, reversing ITC to the tune of Rs. 2,69,629/- for the said period. During the said assessment period, viz., 2012-13, there is no power vested wit....