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2018 (2) TMI 1781 - HC - VAT and Sales TaxRe-opening of assessment - reversal of ITC - mis-match occurred in transaction - calling for the records on the file of the respondent dated 20.12.2017 for the assessment years 2011-12, 2013-14, 2014-15 and 2015-16 - Held that:- The issue is covered by the decision in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT], where the Court has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. Considering the fact that the Assessing Officer has to re-do the assessment, in view of the above said decision of this Court, this writ petitions are allowed and the impugned orders are set side - matters are remitted back to the Assessing Officer to re-do the assessment commencing from the stage of issuing notice of proposal - petition allowed by way of remand.
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