account defective returns up to August 2010.
16. The reconciliation of accounts for the period commencing
from 01.12.2010 and with regard to defective goods ... indicate that the defective materials
were returned. All these debit notes are dated 31.08.2010 and the annexures
pertain to defective goods returned
liable to make
payments in view of the supply of defective goods by the Plaintiff. The first
Defendant further stated that the said defective goods ... payment because the first Defendant was unaware about the
supply of defective goods at that point of time. The third Defendant explained
the object
liable to make
payments in view of the supply of defective goods by the Plaintiff. The first
Defendant further stated that the said defective goods ... payment because the first Defendant was unaware about the
supply of defective goods at that point of time. The third Defendant
explained the object
oblivious of the
fact that the Claimant supplied defective goods. The
Claimant itself had admitted in paragraphs 6 and 7 of
its claim statement that
pointed out that goods received by the petitioner were defective.
Therefore, said goods were returned to the supplier by raising invoices and
remitting taxes thereon ... With regard to the methodology
followed by the petitioner while returning defective goods, he contended that
the course of action prescribed by statute
pointed out that goods received by the petitioner were defective.
Therefore, said goods were returned to the supplier by raising invoices and
remitting taxes thereon ... With regard to the methodology
followed by the petitioner while returning defective goods, he contended that
the course of action prescribed by statute
about 17
defects which had been pointed out in course of audit. By reply
dated 27.10.2023, the petitioner responded to each alleged defect ... petitioner referred to the reply dated
27.10.2023 and pointed out that each defect was responded to. He
further submitted that documents to corroborate the statements
petitioner agrees to remit 10% of the disputed tax demand as regards
Defect Nos.2, 4 and 5.
4. Mr.Nanmaran, learned Special Government Pleader ... movement of
goods.
4/8
https://www.mhc.tn.gov.in/judis
W.P.No.18911 of 2024
7. Thus, as regards Defect
received an intimation and show cause notice
in relation to three alleged defects. Objections were filed in response
to the show cause notice ... petitioner referred to the impugned
orders and pointed out that Defect No.2 relates to inward supply
from related persons. He also pointed out that
lack of specific
approval in favour of the authorised signatory is a defect, which is capable
of ratification because it is within the power ... ratify the same, including with retrospective effect. In my view,
any technical defect, which is capable of ratification, does not preclude the
consideration of applications
