1.Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondents. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal.
2.By virtue of the instant writ petition, challenge is laid to the order dated 28.09.2016, whereby, the respondent has reversed Input Tax Credit to the extent of Rs.3,55,868/-.
3.To be noted, the impugned order pertains to assessment orders 2013-14.
4.Perusal of the impugned order would show that no reasons whatsoever have been given for reversal of ITC of Rs.3,55,868/-.
5.I have put this aspect to Mr.Annamalai, who appears for the respondent. Mr.Annamalai, cannot, but, submit that there are no reasons discernible from the order.
6.In these circumstances, this Court is constrained to set aside the impugned order, with liberty to the respondent to redo the assessment. Before re-commencing the exercise, if found necessary, the respondent will afford personal hearing to the petitioner. Needless to say, the respondent will pass a speaking order: a copy of which will be supplied to the petitioner.
7.The writ petition is accordingly disposed of. Consequently, the connected pending application is also closed. However, there shall be no order as to costs.
31.01.2017 pri Index: Yes/ No Internet: Yes/ No To The Assistant Commissioner (CT), Villupuram I Assessment Circle, Villupuram.
RAJIV SHAKDHER,J.
pri W.P.No.2278 of 2017 And W.M.P.No.2244 of 2017 31.01.2017