2020 (11) TMI 660

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lable with it to substantiate the alleged mismatch between the details contained in the annexures to the petitioners' returns vis-a-vis the details contained in the annexures to the returns filed by the supplying/purchasing party dealers. This Court in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [ 2017 (3) TMI 536 - MADRAS HIGH COURT] has held that cases o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l such time a central mechanism is put in place. In the present matter, Ms.Madhiri, on instructions, confirms that the details of third party dealers have, in fact, been, collated and are available with the Officer. In such circumstances, proceedings may well proceed and no longer await setting up of a central sharing mechanism, as its purpose stands achieved in this matter - Writ Petitions ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 020 on the ground that they are in violation of the principles laid down by this Court in the case of JKM Graphics Solutions Private Limited V. Commercial Tax Officer (99 VST 343) . 3. I am of the categoric view that these Writ Petitions are pre-mature. It is true that the Officer has called upon the petitioner/assessee to appear and submit such details as may be available with it to substant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... there should be a complete and total transparency in regard to the materials/data relied upon by the Department in framing of assessments and the sharing of the materials with the assessee prior to completion of assessment. I hardly need to reiterate that the ratio of the decision in JKM Graphics (supra) binds the Department strictly. The Commissioner has, in Circular No.3 of 2018 dated 18.01.2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re available with the Officer. In such circumstances, proceedings may well proceed and no longer await setting up of a central sharing mechanism, as its purpose stands achieved in this matter. 7. With the above observations, these Writ Petitions are dismissed as pre-mature. The petitioner will appear before the Assessing Officer on 26.11.2020 at 10.30. am. pursuant to the impugned show cause .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X