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2017 (11) TMI 1950 - HC - VAT and Sales TaxViolation of principles of natural justice - mismatch between the purchases effected and Annexure of the other end dealer - HELD THAT:- Similar cases were dealt with by this Court and a decision has been taken in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT]. In the said decision, this Court indicated certain guidelines as to how the assessment should have proceeded in cases where the revision is based on details culled out upon verification of the Departmental website. Therefore, the second respondent, being a new officer, should have afforded an opportunity to the petitioner especially when the revision notices were issued in the year 2015. Thus, this Court is unable to approve the manner, in which, the impugned assessments have been completed. The matters are remitted back to the second respondent for a fresh consideration. The second respondent shall direct the petitioner to appear before her and furnish all details as sought for by them, after which, the petitioner should be given a reasonable time to submit further objections - Appeal allowed by way of remand.
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