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TMI Blog2022 (12) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Assessing Authority who was not taken proper note of the same. Insofar as the larger issue is set aside, this issue is also set aside. Matter to be adjudicated do-novo. Petition closed. - W.P.Nos.32254 & 32258 of 2022 And WMP Nos.31652 & 31654 of 2022 - - - Dated:- 2-12-2022 - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr.N.Murali For Respondent : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate accepts notice for the respondent and is armed with instructions to enable final disposal of these matters, even at the stage of admission. 2. The challege is to orders of assessment dated 13.09.2022 passed under the provisions of the Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 Broad category of mis-match cases The mismatch between the purchasing and selling dealer in Annexure I and Annexure II of Form 1 return, prescribed under TNVAT Act, filed by them may fall in the following categories: * ITC claimed by the purchaser does not match with the output tax due paid/payable by the seller; or * Mismatch of purchase/ sales transactions resulting in purchase and/or sales suppression; or * Mismatch of transactions because of a dealer whose registration To anolem certificate has been cancelled, * On verification of check post data, certain transactions are not reported, to 3.2 The possible reasons for the mis-match report The computer generated mismatch report can be cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C as well as in the next statistics to be furnished after this circular comes into effect, for which suitable table is being prescribed and thereafter the report the progress every month. 3.3.2 The Original Assessing Authority shall undertake verification mismatch transaction report in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and shall pass appropriate orders in accordance with provisions of the TNVAT Act, 2006. The result of such action shall be reported to the Original Assessing Authority. 3.3.5 The Assessing Authority should issue show cause notice along with all the connected to the assessment seeking objections. 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 cros ..... X X X X Extracts X X X X X X X X Extracts X X X X
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