9911796707
TMI Blog2018 (10) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... port along with all details are furnished, the purchaser would not be in a position to reconcile the mismatch. It is very unfortunate that neither the Circular issued by the Commissioner of Commercial Taxes nor the procedures, as discussed in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] were scrupulously followed by the Assessing Officer in the present case on hand. The impugned orders passed by the second respondent in TIN33753681120/2011-12 to 2015-16, respectively, dated 14.03.2018 are set aside and the matter is remitted back to the file of the second respondent for fresh consideration - Petition allowed by way of remand. - W.P.(MD)Nos.10018 to 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was referred to in their pre-revision notices. Therefore, the petitioner was not able to verify the transactions and make their reply on time. Moreover, the accountant of the petitioner had also approached the second respondent seeking the web report and other particulars. In the meantime, the impugned orders revising the assessments came to be passed, thereby, input tax credit (ITC) came to be reversed and hence, the present writ petitions came to be filed. 4. Relying upon a decision of this Court reported in [2017] 99 VST 343 (Mad) , in the case of JKM Graphics Solutions Pvt., Ltd., v. Commercial Tax Officer, Vepery Assessment Circle, Chennai, decided on 01.03.2017 , the learned Counsel for the petitioner contended that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as a violation of principles of natural justice. 7. With regard to the contention of the petitioner on the merits of the case, the learned Additional Government Pleader contended that these are all factual disputes, which has to be agitated before the appropriate authority. Therefore, the petitioner ought to have preferred an appeal before the appellate authority, instead of filing these writ petitions. Hence, he prayed for dismissing the writ petitions. 8. Heard the learned Counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents. 9. On a perusal of the show cause notices, it is seen that they were bereft of particulars regarding the name and/or trade identification number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n enquiry. The first phase of enquiry should be at the Department level, as in most cases, both the dealers are registered in different assessment circles. The Court has come across cases, where such mechanically drafted show-cause notices have been sent by assessing officers without embarking upon any enquiry, even though the other end dealer is also registered within his jurisdiction. Thus, when the assessing officer has data to show that the dealers registered with him, whose returns have been accepted when compared to the other end dealer does not match, then the assessing officer is first required to enquire with the assessing officer of the other end dealer to make verifications as to whether the mismatch could have occurred due to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside and the matter is remitted back to the file of the second respondent for fresh consideration. The second respondent shall conduct a thorough enquiry in consultation with the assessing officers of the other end dealer and if he, prima facie , is of the view that the returns of the petitioner deserves revision, then he has to issue show cause notice, calling for objections. Needless to say that the show cause notice, to be issued by the second respondent, has to include all the particulars, invoice-wise details, including reasons, as per the Circular issued by the Commissioner of Commercial Taxes in Circular No.10 of 2015 dated 01.04.2015, keeping in mind the decision in [2017] 99 VST 343 (Mad) (cited supra). Thereafter, oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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