2020 (8) TMI 223

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....nt Advocate for R1 O R D E R Today, the matter is called through video conferencing. By consent of both the parties, this writ petition is taken up for final disposal. 2. Through the impugned order dated 14.03.2017, the first respondent herein had assessed the petitioner to the best of Judgment under Section 27(1) of the Tamil Nadu Value Added Tax Act (TNVAT) with penalty under Section 27(3) fo....

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.... a sum of Rs. 56,29,522/-, as well as the reversal on input tax credit under Section 19(5)(c) to the tune of Rs. 3,18,883/- treating it as inter state sales to un-registered dealers and a further sum of Rs. 43,682/- claimed as excess input tax credit was not preceded by a proposal in the show cause notices. 4. It is further seen that the first respondent had rejected the Form-H filed by the petit....

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....gned order dated 14.03.2017 is quashed and the matter is remanded back to the first respondent for passing fresh orders, after giving due opportunity to the assessee. The first respondent herein shall endeavour to complete to proceedings, atleast within a period of 60 days from the date of receipt of a copy of this order. Further, the first respondent shall return the Form-H, referred to in the im....