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2022 (1) TMI 806

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....er: Mr.S.Ramanathan For Respondent: Ms.Amirta Poonkodi Dinakaran Government Advocate ORDER The petitioner has challenged the impugned Assessment Order dated 28.10.2021 for the Assessment Year 2015-2016. The aforesaid impugned Assessment Order preceded a notice dated 18.12.2018 and a reply of the petitioner dated 03.01.2019. 2. It is the specific case of the respondent that the petition....

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....pondent to furnish copies of the Bills/invoices have been alleged issued by the petitioner, mode of transport to the buyers as well as the mode of payment to the buyers so as to enable the petitioner to file a proper reply. 5. The learned counsel for the petitioner further submits that despite the same the respondent has passed the impugned Assessment Order dated 28.10.2021. It is submitted tha....

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....24.02.2021 has laid down certain guidelines to be followed in the case of the mismatch in the Input Tax Credit. 8. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. I have perused the impugned order. 9. It is noticed that the Principal Secretary/Commissioner of Commercial Taxes has issued the above-said Circular No.05 of 2021, LW10/12521/201....