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TMI Blog2018 (10) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... tions were issued as to how the mis-match issue has to be dealt with by the Assessing Officer, by adopting centralized mechanism, in JKM Graphics Solutions. It is evident that any order passed without complying with the above directions or guidelines, cannot be sustained, if the issue involved pertains to mis-match. Therefore, this Court is of the view that the matter has to go back to the Assessing Officer to re-do the assessment, once again on merits and in accordance with law, by following the procedures and guidelines issued in mis-match cases - petition allowed by way of remand. - W.P.Nos.25888, 25892, 25899, 25906, 25913 & 25916 of 2018 And WMP.Nos.30085, 30091, 30101, 30108, 30114 & 30119 of 2018 - - - Dated:- 3-10-2018 - Mr. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of remaining assessment years, is short payment of tax. Likewise, the only issue in respect of the assessment year 2016-2017 is stock discrepancy. 5. On the other hand, the learned Government Advocate (Tax) submitted that the petitioner has not filed any reply to the notices of proposal, except for the assessment year 2012-2013 and also not utilized an opportunity of personal hearing, when it was specifically indicated to them. Therefore, she contended that the petitioner cannot take shelter under the order passed by this Court in a batch of cases made in WP.No.105 of 2016 etc., dated 01.03.2017, reported in JKM Graphics Solutions Vs. CTO, ([2017] 1999 VST 343). 6. Heard both sides. 7. There is no dispute to the fact that ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of mismatch, evolve a central mechanism, which can go into these aspect and furnish details in full form to the 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 othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the Assessing Officers to adjudicate their case. The Court places on record the valuable assistance of Ms.R.Charulatha Advocate of M/s. Lakshmikumaran and Sridharan Attorneys. consequently, connected miscellaneous petitions are closed. No costs. 8. Therefore, it is evident that any order passed without complying with the above directions or guidelines, cannot be sustained, if the issue involved pertains to mis-match. Therefore, this Court is of the view that the matter has to go back to the Assessing Officer to re-do the assessment, once again on merits and in accordance with law, by following the procedures and guideline ..... X X X X Extracts X X X X X X X X Extracts X X X X
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