2020 (4) TMI 143

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..... KM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [ 2017 (3) TMI 536 - MADRAS HIGH COURT] issued by the Special Commissioner, Commercial Taxes instructing the Assessing Officers to keep all issues of mismatch in abeyance till the constitution of a proper internal mechanism within the Commercial Taxes Department to address such matters. The impugned orders are set aside an .....

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..... up for final disposal even at this stage. 2. The impugned assessments have been framed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the periods 2014-15 and 2015-16. The only issue involved is mismatch of transactions as per the returns of the petitioner when compared with the returns of the selling dealers. Though the Officer in the impugn .....

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..... No.3 of 2019 dated 18.01.2019 issued by the Special Commissioner, Commercial Taxes instructing the Assessing Officers to keep all issues of mismatch in abeyance till the constitution of a proper internal mechanism within the Commercial Taxes Department to address such matters. 5. In the light of the discussion aforesaid, the impugned orders are set aside and the Assessing Authority is direct .....

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