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TMI Blog2021 (6) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... te of the Commercial Tax Department. It was submitted that though, a Review Petition was filed before the learned Single Judge to review the aforesaid decision, a centralised mechanism has been devised by the Government, but it is yet to be implemented. Copy of the centralised mechanism devised by the Commercial Tax Department is not available. It also appears that the Revision Petition has been recently dismissed - Petition dismissed. - W.P.No.29156 of 2018 And W.M.P.Nos.34089 & 34090 of 2018 - - - Dated:- 27-5-2021 - Hon'ble Mr.Justice C.Saravanan For the Petitioner : Mr.K.Soundararajan For the Respondent : Mr.M.Hariharan, A.G.P. ORDER This is the second round of Writ Petition filed by the petitioner in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the same order can be passed in this case as well. In the said order, the learned Judge had observed in paragraph 56, 57 and 58 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 dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the Assessing Officers to seek information from other circles as well and in the mean time to evolve a centralized mechanism to exclusively deal with the cases of mismatch and while doing so, the Principal Commissioner shall take note of the procedures 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 opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scellaneous petition is closed 5. Under these circumstances, a fresh Revision Notice dated 26.02.2018 was issued to the petitioner. The petitioner replied to the same. The aforesaid proceeding has culminated in the impugned order dated 30.06.2018. By the impugned order, the taxable turnover was predetermined and a tax of ₹ 8,40,338/- has been confirmed on the petitioner and a penalty of ₹ 8,40,338/-. 6. The impugned order further states that the petitioner has paid a sum of ₹ 1,00,000/- on 18.06.2018 and therefore, the petitioner was required to pay a balance amount of ₹ 7,40,338/- being the differential tax payable and penalty of ₹ 8,40,338/-. 7. The petitioner has challenged this order on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provisions of the Tamil Nadu Value Added Tax Act, 2006. The respondent has also contested the same vigour. This court is really not concerned with the correctness or otherwise of the decision but only with the decision-making process. On merits, it is best left open to the petitioner to challenge the same before the Appellate Authority or before the Original Authority if the situation so warrants. 13. A learned Single Judge of this court in JKM Graphics Solutions Private Limited Vs. Commercial Tax Officer, (2017) 99 VST 343 has taken note of provisions of the Maharashtra Value Added Tax Act and the rules made thereunder and had exhorted the Commercial Tax Department to follow the aforesaid mechanism to deal with the issue rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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