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TMI Blog2017 (4) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... system and assessee friendly. This can be borne in mind by the Revenue for necessary follow up action - matter remanded for de novo decision. Retrospective cancellation of registration of dealers - Held that: - the Assessing Officer has to find out, as to whether the cancellation of registration was made retrospectively and if so, whether the petitioner can be imposed with tax liability. Therefore, for both purpose the matter has to be remitted back to the Assessing Officer for fresh consideration. Appeal allowed by way of remand. - W.P.Nos.8255 to 8259 of 2017 & W.M.P.Nos. 9015 to 9019 of 2017 - - - Dated:- 20-4-2017 - MR. K.RAVICHANDRABAABU, J. For the Petitioner : Mr. C.Baktha Siromoni For the Respondent : Mr. K.Venka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides that the same is covered by the above decision of this Court, wherein Para No. 56 to 58, it has been observed as follows :- 56.The procedure adopted under the Maharastra VAT Act appears to be a more reasonable procedure, the Rules have been so designed to constitute independent authorities, who will in exercise jurisdiction to dispose of the objections etc. However, this Court cannot legislate nor direct the State to legislate in a particular passion and it is for the state to bring about and appropriate rules and set procedures so that when discrepancy is noted while comparing the return with that of the figures available with the Department in their web portal, there should be an exercise carried out by the department within its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the Assessing Officers to seek information from other circles as well and in the mean time to evolve a centralized mechanism to exclusively deal with the cases of mismatch and while doing so, the Principal Commissioner shall take note of the procedures adopted by the other States, more particularly, in Maharastra, Gujarat and Delhi and if any statutory amendments have to be made, make appropriate recommendations to the State Government, and till then to devise a procedure which is fair and reasonable and afford an opportunity to the dealer to put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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