9911796707
TMI Blog2019 (7) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for brevity. 4.Writ petitioner is a dealer registered under TNVAT Act. Writ petitioner was filing monthly returns under Section 21 of TNVAT Act and there was deemed assessment. There was an inspection in the business premises of the writ petitioner on 10.04.2015 and during inspection certain discrepancies were noticed. Thereafter, a revisional notice dated 14.01.2016 was issued pointing out discrepancies and writ petitioner sent a reply dated 13.02.2016. Ultimately a revised Assessment Order came to be passed under Section 27 of TNVAT Act dated 29.01.2019 bearing reference TIN 33900281721/2014-15 (hereinafter 'impugned order' for the sake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d when called for.' 10. In the light of the aforesaid undisputed position, the following order is passed: a) Impugned order being revised Assessment Order dated 29.01.2019 bearing reference TIN 339000281721/2014- 15 is set aside and remitted back to the respondent. To be noted, impugned order is set aside owing to the aforesaid circular without expressing any opinion on the merits of the matter; b) As it is submitted that submission of a new module and machanisam is in the anvil, respondent shall await outcome of the same. c) No sooner than there is an outcome qua JKM principle, the respondent shall issue fresh notice to the writ petitioner and redo the revised assessment as expeditiously as possible in accordance with law and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
