TaxTMI 
TaxTMI 
2022 (1) TMI 560
X X X X Extracts X X X X
X X X X Extracts X X X X
....quash the same as being without jurisdiction and authority of law and contrary to principles laid down in the Judgment dated 04.03.2020 passed by the Division Bench of this Court in W.A.No.4292 of 2019. 2. It is case of the petitioner that the petitioner had earlier filed W.P.Nos.11078, 11373 to 11376 of 2017 challenging the orders of assessment in respect of the Assessment Years 2012-2013 to 2016-2017. This Court, by its order dated 28.04.2017, had set aside these assessment orders and had remitted the case back to the Assessing Officer to re-do the assessment once again after giving an opportunity of hearing to the petitioner and pass appropriate orders on merits, within a period of six weeks from the date of receipt of a copy of the ord....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n opportunity of personal hearing to the petitioner. Such exercise shall be done by the Assessing Officer within a period of six weeks from the date of receipt of a copy of this order. No costs. The connected miscellaneous petitions are closed. 3. The learned counsel for the petitioner submits that pursuant to the above order dated 28.04.2017, the respondent issued Notice dated 30.05.2017 fixing the date for personal hearing on 05.06.2017 at 11.30 a.m. and asked the petitioner to appear before the respondent with the following records for verification:- i. Purchase Bills for all years (2013-14 to 2016-17) ii. Bank Statement iii. Income Tax Statement. 4. It is further submitted that the petitioner replied to the said notice enclosing....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the legitimate way of the respondent proceeding with the re-assessment proceedings. She further submits that as a matter of fact, orders also could not have been passed as guidelines pursuant to the order in J.K.M.Graphics Solutions Private Limited, Chennai - 112 and others Vs. The Commercial Tax Officer, Vepery Assessment Circle, Chennai -6, 2017 SCC OnLine Mad 669 : (2017) 99 VST 343 were being framed by the respondent. 8. It is submitted that the respondent had also framed the guidelines and had simultaneously approached this Court with a Review Petition No.173 of 2018 in J.K.M.Graphics Solutions Private Limited case referred to supra and that the aforesaid Review Petition was dismissed on 12.02.2021. Pursuant to the dismissal of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l Taxes has now issued the Circular No.5/2021, dated 24.02.2021. Ultimately, the purpose of remanding the case back to the respondent was to pass appropriate orders after ascertaining whether the petitioner was indeed entitled to Input Tax Credit or whether the respondent was justified in demanding the tax. There cannot be any embargo on the respondent from passing orders even though the time specified had lapsed and merely because the respondent either failed to approach the Court order by explaining the delay. 13. Be that as it may, the case of the petitioner has to be considered on merits. If the petitioner had availed input tax credit validly based on the invoice issued by the supplier, question of demanding tax from the petitioner wil....