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2017 (9) TMI 7 - HC - VAT and Sales TaxValidity of assessment order - sales details have been noticed as mis-match, based on which input tax credit has been taken - Natural Justice - Held that: - The respondent, unfortunately, did not even make an attempt to verify as to which of the dealers are within the same assessment circle. It appears that the Assessing Officer was not at all aware of the same, because while issuing notices, dated 22.08.2016 and 24.08.2016, the respondent has stated that the petitioner should produce the monthly return copies of the sellers with payment and adjustment details in the concerned notices/circulars. If the other end dealers are registered within the same circle, the respondent should be aware of the same and should have made an attempt to verify the facts. When completing the assessments based on mis-match between the details shown in the dealers returns and the details of the dealers at other end, this Court, in the case of J.K.M. Graphics Solutions Private Limited v. Commercial Tax Officer [2017 (3) TMI 536 - MADRAS HIGH COURT] has considered the matter and had given certain broad guidelines as to how the Assessing Officer have to undertake the exercise, by conducting thorough enquiry in consultation with the Assessing Officer of the other end - The Assessing Officer has also not followed the directions issued by this Court in the said decision in J.K.M.Graphics Solutions Private Limited's case. The impugned orders, having been passed without due application of mind and without proper verification, deserve to be set-aside - the matters are remanded back to the respondent for fresh consideration, who shall afford an opportunity of personal hearing to the petitioner - appeal allowed by way of remand.
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