2024 (2) TMI 1127

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....spondents : Mr.C.Harsha Raj, AGP (T) ORDER The petitioner challenges an order dated 29.12.2023 by which the credit claimed and availed of by the petitioner under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) was held to be wrongly availed. 2. The petitioner was a registered dealer under the TNVAT Act and had claimed Input Tax Credit (ITC). In respect thereof, the petitioner asserts that ....

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....ded an opportunity to place the same before the assessing officer. 5. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice on behalf of the respondents. He submits that the assessing officer cannot be faulted for reversing the credit in view of the admitted position that the refund orders were not uploaded on the portal. He also submits that the communication dated 01.12.2022 do....

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....ation also records that copies of the refund orders are enclosed with the communication. In these facts and circumstances, the interest of justice warrants that the petitioner be provided an opportunity to place these documents for the consideration of the assessing officer. Solely for that reason, the order impugned herein calls for interference. 8. Hence, the impugned order dated 29.12.2023 is ....