2020 (9) TMI 169

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....NAN FOR THE RESPONDENT : SENIOR GOVERNMENT PLEADER SRI C.K. GOVINDAN JUDGMENT Dated this the 26th day of August, 2020 The petitioner is before this Court challenging Ext.P2 notice proposing to make re-assessment of the turn over of the assessment year 2013-14 by denying the input credit already allowed for the VAT collected by Southern Railway for the sale effected by the petitioner and seek....

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....uments. It is the further case of the petitioner that the Railways are not functioning fully due to COVID-19 restrictions and they will require considerable time to make available relevant documents. 4. Ext.P2 is only a show cause notice and it is not necessary for this Court to interfere in the assessment proceedings at this stage. However taking into consideration the difficulties faced by the ....