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TMI Blog2022 (9) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... onse solicited and an order of assessment de novo on this issue passed within a period of four (4) weeks from date of issue of this order - Petition disposed off. - W.P.No.12652 of 2019 And WMP.No.12882 of 2019 - - - Dated:- 20-7-2022 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.C.Bakthasiromoni For the Respondent : Mr.R.Siddharth, Government Advocate ORDER Heard Mr.C.Bakthasiromoni, learned counsel for the petitioner and Mr.R.Siddharth, learned Government Advocate for the Commercial Taxes Department. 2.The challenge is to an order of assessment dated 27.09.2018 passed under the provisions of the Tamil Nadu Value Added Taxes Act, 2006 (in short 'Act'). Though multiple issues have been deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department intranet website (tnvat.gov.in) with reference to the data available at both the ends i.e., buyer and seller. On verification of the data, if the Original Assessing Authority could reconcile the mismatch and finds that the mismatch is due to clerical or inadvertent error the Assessing Authority shall pass appropriate orders dropping further action. 3.3.3 If the Original Assessing Authority is unable to resolve either the whole or part of the mismatch, then the Original Assessing Authority shall issue notice to the dealer concerned indicating the discrepancy with an opportunity to show cause to reconcile the same. After the receipt of reply and after due enquiry, the Original Assessing Authority finds that the sing has e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections. On receipt of objections, the Assessing Authority shall fix a date and time of personal hearing (either physical or virtual hearing). The assessing officer shall grant adequate opportunity to the dealer to put forth their objections by duly following the principles of natural justice. During the course of enquiry, either on a request made by the assessee or suomotu, the Assessing Authority can summon the other end dealer and on request, a cross examination may be provided to the assessee if such dealer is available. However, if the dealer is non-existent the Assessing Officer may proceed to make an assessment on the basis of material on record in accordance with law. The entire process involving issue of show cause notice till fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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