2019 (1) TMI 1220

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....r : Mr.M.Mani Maran For the Respondents : Mrs.G.Dhana Madhri, Government Advocate (T) ORDER These writ petitions are filed challenging the orders of assessment passed in respect of assessment years 2011-12 to 2013-14 dated 30.09.2015 & 24.10.2015 and consequential auction notice dated 28.05.2018. 2. Heard the learned counsel for the petitioner and perused the materials placed before this Court....

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....n notice was issued on 28.05.2018 for auctioning the property belonging to the petitioner to realise the tax dues, the petitioner has filed these writ petitions. 4. I do not think that the present challenge before this Court as against the orders of assessment passed as early as on 24.10.2015 can be entertained solely on the reason of delay and latches. If really the petitioner is aggrieved again....

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....e only on the reason of belated filing of return and that cannot be the reason for denying the eligibility of the petitioner to claim input tax credit, this Court is of the view that all these contentions can be raised before the next fact finding authority viz., the First Appellate Authority by way of filing an appeal. Therefore, it is open to the petitioner to challenge the orders of assessment ....