2017 (7) TMI 548

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enkatesh ORDER Heard Mr.V.Sundareswaran, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. With the consent on either side, the writ petitions themselves are taken up for final disposal. 2. The petitioner is a registered dealer on the file of the respondent engaged in the business of Automobile and Spare Parts. The petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alue Added Tax Act, 2006, (TNVAT Act). A common show cause notice was issued by the respondent on the petitioner dated 28.04.2017 for all the 5 assessment years proposing to reverse the Income tax credit availed by the petitioner on inter-state purchases for the reasons set out in the notices. The petitioner was granted 15 days time to submit their objections and also availed an opportunity of bei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt for the relevant years along with the income tax statement. It is stated in the impugned order that the petitioner has not produced any of the documents as directed to be produced and therefore, the proposal in the show cause notice dated 28.04.2017, was confirmed by passing the impugned assessment orders. 3. The petitioner's specific case is that he was granted time till 18.05.2017 to p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....consultant went to the office of the respondent on 15.05.2017. In any event, since the matter pertains to five assessment years commencing from the year 2011-2012, this Court is of the view that reasonable opportunity should be granted to the petitioner to submit the documents, which they are in possession to enable the Assessing officer to take a decision on the merits rather than to make a best ....