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TMI Blog2019 (7) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... to the respondent - petition allowed by way of remand. - W.P.No.9456 of 2019 And W.M.P.No.10041 of 2019 - - - Dated:- 23-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr. Adithya Reddy For the Respondent : Ms. G. Dhanamadhri ORDER Mr.Adithya Reddy, learned counsel on record for writ petitioner and Ms.G.Dhanamadhri, learned Government Advocate on behalf of lone official respondent are before this Court. 2.With consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of. 3. Subject matter of instant writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as follows: '56. The procedure adopted 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 ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. 8. To be noted, the aforesaid circular came to be issued owing to the order passed in JKM Graphics Solutions' case. 9. The most relevant paragraph of the circular is contained in Paragraph (c) and the same reads as follows: 'c) Where a proposal received from the Enforcement Wing/ISIC involves mismatch of ITC and other issues, the issues other than mismatch of ITC can be finalized by the assessing authority leaving the mismatch issue pending until a mechanism in this regard is evolved. However, notices shall be issued for all the cases involving mismatch of ITC to keep the issue alive until it is resolved and a list of such cases shall be maintained in the respective assessment circle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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