2024 (8) TMI 777

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....had suffered an order, dated 20.08.2019 which was impugned before this Court in W.P(MD)No.29434 of 2023. By an order, dated 13.12.2023, the order, dated 20.08.2019 for the assessment year 2014-15 was quashed. The aforesaid order, dated 20.08.2019 preceded the following notices: S.No. Dated 1. 13.12.2018 2. 13.12.2018 3. 06.03.2019 4. 18.07.2019 3. In the earlier round, the case of the petitioner before this Court was that the notices were sent to the petitioner's old address, despite knowledge on the part of the respondent that the petitioner had shifted to the present address at Avaniapuram Bye-Pass Road, Madurai-625 012. It is submitted that the aforesaid order, dated 20.08.2019 was set aside by this C....

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....er of tax who has facilitated availing of ineligible credit by either effecting sale without proper invoice / invoice without actual sale who facilitate wrongful availment of input tax credit by the purchasing dealers. 6. I have considered the arguments advanced by the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents. 7. Although the impugned order is a detailed order, it is noticed that the impugned order merely sets out the order passed by this Court on 13.12.2023, reply of the petitioner and has thereafter referred to transactions for the previous assessment years, namely 2011-12, 2012-13 and has referred to few dealers, who have allegedly availed input tax cre....

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.... part of the dealers. Even to the notice issued, the dealers at this end have not filed any objections till the date of passing of orders. Hence the notice issued and orders passed are according to Act and Rules and are in accordance in this law. The Assessing officer has strictly followed the directions/ instructions of the Hon'ble High Court. But the dealers at this end have not co-operated with the Assessing officer in concluding the proceedings as expeditiously as possible. As such there is no connection with the criminal case pending with CBCID, Chennai as reported by Joint Commissioner (ST) Enforcement-1, Chennai and Audit points raised by the Accountant General Chennai. (Sales omission). In the absence of non-pr....