Vel Engineering Services vs. The Assistant Commissioner

It is the case of the petitioner that, due to the default of the supplier, the input tax credit claimed by the petitioner has now been disallowed, and the impugned order has been passed. It is further submitted that an opportunity for a personal hearing was also not granted to the petitioner. 2 https://www.mhc.tn.gov.in/judis

Per contra, learned Additional Government Pleader appearing on behalf of the respondent submitted that it is the responsibility of the assessee to produce such documents as proof of the claimed transaction. Even if it is claimed that the default lies with the supplier, when the petitioner has not effectively utilized the opportunity and allowed the assessment order to become final, this writ petition cannot now be entertained.

I have considered the rival submissions made by both sides and perused the material records of the case.

The learned counsel for the petitioner also relies upon the judgment of the Hon'ble Division Bench of this Court in M/s D.Y. https://www.mhc.tn.gov.in/judis

In view thereof, this writ petition is ordered on the following terms:- i. The impugned order dated 24.12.2025 shall stand set aside, and the matter shall be remanded to the file of the respondent. ii. It shall be open to the petitioner to file any additional reply and documents in support of its claim and it is for the respondent to reconsider the matter afresh and pass appropriate orders in accordance with law, after affording the petitioner an opportunity of personal hearing. iii. No costs. Consequently, connected miscellaneous petition is closed. 30.04.2026 Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner, Karur 2 Circle, Commercial Taxes Department, CT Building, RDO Campus, Karur. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY