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2018 (10) TMI 1407 - HC - VAT and Sales TaxValidity of assessment order - assessment years 2011-2012 to 2016-2017 - issue involving mis-match - grievance of the petitioner is that the Assessing Officer has not followed the directions and guidelines issued by this Court, while dealing with mis-match issue in the case of JKM Graphics Solutions Vs. CTO, [2017 (3) TMI 536 - MADRAS HIGH COURT]. Held that:- There is no dispute to the fact that except for assessment year 2016-2017, in all other assessment years, one of the issue pertains to mis-match. The said issue was already considered by this Court and a common order was passed, wherein, certain guidelines and directions were issued as to how the mis-match issue has to be dealt with by the Assessing Officer, by adopting centralized mechanism, in JKM Graphics Solutions. It is evident that any order passed without complying with the above directions or guidelines, cannot be sustained, if the issue involved pertains to mis-match. Therefore, this Court is of the view that the matter has to go back to the Assessing Officer to re-do the assessment, once again on merits and in accordance with law, by following the procedures and guidelines issued in mis-match cases - petition allowed by way of remand.
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