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TMI Blog2019 (7) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... COMMON ORDER Ms.Aparna Nandakumar, learned counsel representing the counsel on record for writ petitioner in both these writ petitions and Ms.Dhanamadhri, learned Government Advocate on behalf of lone respondent in both these writ petitions are before this Court. 2.With consent of learned counsel on both sides, main writ petitions itself are taken up, heard out and are being disposed of. 3.It is not necessary to set out factual matrix in great detail as it is submitted by both learned counsel without any disputation or disagreement that the instant writ petitions are covered by an earlier order of this Court being order dated 20.06.2019 made in W.P.No.16242 of 2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d down in JKM Graphics Solutions Private Limited Vs. Commercial Tax Officer, Vepery Assessment Circle, Chennai, reported in [2017] 99 VST 343 (Mad) . 5. Learned counsel drew the attention of this Court to relevant paragraph in the impugned order, which reads as follows: 'On verification of the returns filed by them for the year 2015-16, it is noticed that the dealer have effected purchases of ₹ 19,32,968/- and paid the tax of ₹ 1,01,835/- for the assessment year 2015-16, which is ascertained from the inter-net website certain purchases details taken from other dealer Annexure-II, for the year 2015-16. The dealer had not reported enure purchases in their monthly returns. The purchase o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dopted 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 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 allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant cases also. 8. In this view of the matter i.e., the narrative thus far, the following common order is passed: a) Two impugned orders, both dated 31.12.2018 bearing reference TIN:33536223126/2014-15 and TIN:33536223126/2015-16 are set aside; b) After submission of new methodology/module for assessment before learned single Judge, which this Court is informed is in the anvil, respondent shall make assessments afresh. Obviously such assessments shall be after final orders being passed by Hon'ble single Judge pursuant to the new module in JKM Graphics Solutions case; c) From the date of new module becoming operative, assessments afresh shall be completed within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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