NARASIMULU AGENCIES Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Mr. K. Venkatesh, learned Government Advocate, takes notice for the respondent. By consent of the parties, the main writ petition itself is taken up for final disposal at the admission stage itself.

(2.) The petitioner is aggrieved against the order passed by the respondent dated 13-1-2017, wherein the Input Tax Credit of Rs. 99,854/- was reversed under Section 27(2) of the Tamil Nadu Value Added Tax, Act, 2006 also by levying penalty under Section 27(4)(i) of the said Act.

(3.) Heard both sides.