2017 (3) TMI 1009

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....an For the Respondent : K. Venkatesh ORDER 1. Issue Notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondent. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal. 2. By virtue of this writ petition, challenge is laid to the order dated 12.04.2016, whereby, Input Tax Credit to the exten....

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.... 4.1. In support of this submission, the learned counsel for the petitioner relies upon the following judgments rendered by this Court: (i) Althaf Shoes (P) Ltd., Vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai, (2012) 50 VST 179; (ii) Sri Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani-I Assessment Circle, Chennai and another (2013) 60....

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....he end dealers and therefore, he had no alternative, but, to confirm the proposal set out in the pre-assessment notice. 7. The respondent i.e., Assessing Officer, in my view, could have only come to a conclusion that the subject transactions were bogus, based on substantive material, and not that because objections were not filed by the petitioner, the assertions made in the pre-assessment noti....