2017 (2) TMI 705

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent : Mr.K.Venkatesh ORDER 1. Issue notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondent. 1.1. With the consent of counsels for parties, the writ petition is taken up for hearing and final disposal. 2. To be noted, this is a second round of litigation for the petitioner. The impugned order of assessment, which has been assailed in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... at the time of inspection, no physical verification of the stock was done, and therefore, no reconciliation was carried out, as between what was reflected in the books of accounts, and that, which was available at site. 3.5. Evidently, the respondent was not persuaded by the objections filed by the petitioner, and therefore, proceeded to confirm its revision proposal, by passing an order dated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitioner calling for its explanation. The petitioner, accordingly, filed its detailed objections vide letter dated 06.04.2015. The relevant documents, in support of its objections, were also, apparently, filed by the petitioner. 4.4. The respondent, however, once again was not persuaded by the explanation given by the petitioner, and therefore, passed an order dated 30.06.2015. 4.5. The p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent to the petitioner. 5. I must also note that via the impugned order, the respondent has reversed the Input Tax Credit on Hiring Charges. The Input Tax Credit reversal by the respondent is crystallised at Rs. 1,00,811/-. 5.1. I may also note that reversal of Input Tax Credit has been brought about, in view of the fact that the petitioner's appeal preferred before the Deputy Commissione....