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TMI Blog2017 (6) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court - petition allowed by way of remand. - Writ Petition No.12286 of 2017 & W.M.P.No.13058 of 2017 - - - Dated:- 10-5-2017 - THE HONOURABLE MR.JUSTICE K.KALYANASUNDARAM For the Petitioner : Mr.K.Soundararajan For the Respondent : Mr. S. Kanmani Annamalai Additional Government Pleader (Tax) O R D E R Mr. S. Kanmani Annamalai, learned Additional Government Pleader (Tax), takes notice for the respondent. By consent of both 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 of assessment dated 13.04.2017 in respect of the assessment year 2014-2015. 3. Heard both sides. 4. The grievance of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 level before calling upon the dealer to show cause. This can be achieved only if there is a centralised mechanism and if the present practice is allowed to prevail, it would only result in multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a detailed procedure as to how to take forward cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat 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 putforth his case and establish that he is entitled to the concession/set-off availed. 58. Since these Writ Petitions have been allowed and the impugned orders have been set aside and the matters have been remanded for fresh consideration the petitioners/ dealers are not entitled to raise the plea of limitation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the Assessing Officers to adjudicate their case. 7. Considering the fact that the issue involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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