2021 (3) TMI 1294

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....amani, Senior Counsel, For Mr.S.Raja Jeya Chandra Paul. For Respondent : Mrs.J.Padmavathi Devi, Special Government Pleader. ORDER Heard the learned counsel on either side. 2. The petitioner/M/s.V.R.Muthu and Bros, have filed these four writ petitions for the assessment years 2011-12 to 2014-15. The case of the respondent is that the Enforcement Wing Officials inspected the petitioner&#....

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....d as follows:- "7. Section 19(20), which was introduced with effect from 19.8.2010, but which was later given retrospective effect from 1.1.2007, according to the circular of the Commissioner, indicates three steps inbuilt within the same for operation of the same. These three steps are as follows : "1. Identification of cases in which huge ITC is accumulated on account of lesser....

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....nsel for the writ petitioner, details are absent. When the pre-revision notice does not contain the relevant particulars, it would be difficult for the assessee to appropriately respond. However, there is considerable merit in the stand of the respondent that at the stage of show cause notice, the Writ Court should be highly reluctant to interfere. Therefore, even while declining to interfere....