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TMI Blog2019 (6) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authorities and all that the Assessing Officers can record is that they have issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. Impugned orders set aside - petition allowed. - W.P.Nos.2619, 2621, 2622, 2623 & 2625 of 2019 And W.M.P.Nos.2897, 2896, 2894, 2891 & 2890 of 2019 - - - Dated:- 20-6-2019 - Mr. Justice M. Sundar For the Petitioner : Ms.Hema Muralikrishnan (in all W.Ps) For the Respondent : Mr.M.Hariharan Additional Government Pleader (in all W.Ps) COMMON ORDER This common order will dispose of these five writ petitions. 2. Sole writ petitioner and the lone official respondent in all these five writ petitions are the same. Ms.H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inspected by the Enforcement Wing officers of the respondent Department and certain discrepancies were noticed. d) Suffice to say that the discrepancies broadly fall under two heads and those two heads are ITC claims and mismatch qua purchases. e) Collecting material from the website, the respondent embarked upon the exercise of comparing the sale details i.e., Annexure-II of the sellers of the writ petitioner with the purchase details of the writ petitioner being Annexure-I. f) The respondent, issued notice to the writ petitioner regarding proposed revised assessment based on the proposal given by the Enforcement Wing and thereafter, the impugned orders came to be passed. g) Alleging that the impugned orders are in violation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reads 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 centralised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court passes the following order: a) Impugned orders being TIN.33634240779/2011-12, TIN.33634240779/2012-13, TIN.33634240779/2013-14, TIN.33634240779/2014-15, TIN.33634240779/2015-16 dated 31.12.2018 are set aside. To be noted, impugned orders are set aside solely on the ground of violation of JKM Graphics Principle and this Court does not express any opinion on the merits of the matter. b) After submission of new methodology / module for assessment before the Hon'ble Court concerned [this Court is informed that the same is in the anvil], Respondent shall make assessment afresh. Obviously such assessment shall be passed, after final orders being passed by Hon'ble Court concerned pursuant to the new model under JKM Graphics ..... X X X X Extracts X X X X X X X X Extracts X X X X
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