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TMI Blog2018 (4) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... t dated 24.02.2017 and 04.10.2017 in respect of the assessment years 2012-13, 2014-15 and 2015-16 respectively and to quash the same, as passed contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006 and against the principles of natural justice. 3. The learned counsel appearing for the petitioner submitted that in respect of the assessment year 2012-13, the petitioner has paid the entire tax liability of 09,06,554/- [Rupees nine lakhs six thousand five hundred and fifty four only] . Further, the learned counsel submitted that the issue involved in these writ petitions is mismatch and such issue is already covered by the decision of this Court in W.P.No.105/2016 etc., batch, dated 01.03.2017. This Court, in the said decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective Assessing Officers, who can decide for themselves as to whether there is a case made out to call upon their dealer to explain. If this centralized mechanism is not put in place exclusively for such purpose, it would result in notices and orders being issued by the respective Assessing Officers without even the knowledge of the Assessing Officer of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is high time the Department wakes up and stops the one way approach and examine the matter in a holistic manner so that the defaulting dealer is brought to books. 57. Hence, for all the above reasons, all the Writ Petitions are allowed and the notices/orders either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions are closed. No costs." 4. Mr.G.Dhanamadhri, learned Government Advocate (Tax) appearing for the 1st respondent submitted that in view of the order passed in the above referred writ petitions, the Assessing Officer has to re-do the assessment, by following procedures/guidelines issued in the above said order. 5. Having regard to the submissions made by the learned counsel on either side and considering the fact that the Assessing Officer has to re-do the assessment, in view of the above said decision of this Court, this writ petitions are allowed and the impugned orders are set side. Consequently, the matters are remitted back to the Assessing Officer to re-do the assessment commencing from the stage of issuing notice of proposal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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