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TMI Blog2020 (11) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... ch have not yielded results and these cases are before this Court or before the Appellate 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 . The concerned assessing officer shall issue fresh show cause notice with all required details in respect of levy of tax for mismatch invoices and the Petitioner shall be entitled to submit its explanation within the prescribed time. It is made clear that the Petitioner shall not be entitled to raise any plea of limitation when the fresh show cause notice is issued - petition allowed. - W.P. No. 22960 of 2012 - - - Dated:- 3-11-2020 - Mr. Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 allowed to prevail, it would only result in 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 offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edures adopted by the other States, more particularly, in Maharastra, Gujarat and Delhi and if any statutory amendments have to be made, make appropriate recommendations to the State Government, and till then to devise a procedure which is fair and reasonable and afford an opportunity to the dealer to putforth his case and establish that he is entitled to the concession /set-off availed. It is further informed that in furtherance to the aforesaid ruling of this Court, the Commissioner of Sales Tax has issued Circular No. 3/2019/Q1/39643/2018 dated 18.01.2019 providing the following instructions to be followed by the authorities under the Act, as explained below:- ( a) Where the proposal received from the Enforcement wing/ISIC invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g/ISIC are given effect, to the Joint Commissioner (Enforcement/ISIC) and Territorial Deputy Commissioner and immediately on passing the order of assessment or revision of assessment. The Joint Commissioner (Enforcement/ISIC) or Deputy Commissioner (Territorial), as the case may be, shall in case, where the order of the Assessing Officer reflects any deviation from the proposals received from Enforcement / ISIC without valid reason or legal backing, bring such cases to the notice of the jurisdictional Joint Commissioner (Territorial) for taking further action. (e) The Joint Commissioners (Territorial) shall examine such cases and if he considers it as a fit case for revision, he may initiate action under Section 53 of the TNVAT act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the above task. It may also be noted that a monthly report on efforts taken to get the issue resolved through the Government Law Officers and the status of such cases be sent to this office from time to time. (i) The cases which involved only mismatch of ITC shall be reported separately in the statistics along with revenue involved, for which the format of statistics is being amended suitably. 4. Having regard to the aforesaid legal position, the impugned order, which cannot be sustained, is set aside. The concerned assessing officer shall issue fresh show cause notice with all required details in respect of levy of tax for mismatch invoices and the Petitioner shall be entitled to submit its explanation within the prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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