2016 (9) TMI 1424

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.....P.Srinivas For the Respondent: Mr.K.Venkatesh Government Advocate (T) COMMON ORDER Heard Mr. A.P. Srinivas, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate (T) accepting notice for the respondent and with the consent on either side, the writ petitions are taken up for final disposal. 2. The petitioner, in these writ petitions, is a register....

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....d C Forms and the respondent while considering the explanation offered by the petitioner and the C Forms, verified the same and found it to be correct and allowed concessional rate of tax. However, sought to reverse the Input Tax Credit [ITC] u/s.19[2][v] and 19[5][a] of the TNVAT Act, 2006. In the absence of any proposal in the show cause notice, this could not have been done by the respondent, e....