2019 (10) TMI 489 - HC - VAT and Sales Tax

Validity of assessment order - mis-match issue involved - assessment years 2012-2013 2013-2014 2014-2015 and 2015-2016 respectively - HELD THAT - In view of the admitted position that the mis-match issue involved in these case has not been dealt with in accordance with the directions issued in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER 2017 (3) TMI 536 - MADRAS HIGH COURT without expressing any view on the merits of the matter I am inclined to set aside the impugned orders of assessment and remit the matter back to the Assessing Officer to redo the assessment by following the procedures/guidelines/directions issued in JKM Graphics case. The matter is remitted back to the respondent/Assessing Officer to redo the assessment by following the guidelines/directions issued in JKM Graphics case - petition allowed by way of remand.

Summary

Issues:
Challenging assessment orders for multiple years due to mis-match issue.

Analysis:
The petitioner, aggrieved by assessment orders for multiple years, challenged them on the grounds of a mis-match issue. The learned Additional Government Pleader acknowledged that the impugned orders were not in line with directions from a previous case, JKM Graphics. It was proposed to remit the matter back to the Assessing Officer for reassessment following the guidelines from the JKM Graphics case.

The Court noted that the sole issue in the assessment orders was the mis-match. The learned Additional Government Pleader conceded that the assessments did not adhere to the directions set in the JKM Graphics case. Hence, the Court decided to set aside the assessment orders and remit the matter to the Assessing Officer for a fresh assessment in compliance with the guidelines from the JKM Graphics case.

In light of the above, the Court allowed all the writ petitions, nullified the assessment orders, and directed the Assessing Officer to reevaluate the assessments promptly, ensuring adherence to the guidelines from the JKM Graphics case. The Court emphasized the expeditious handling of the reassessment process and concluded by closing all connected miscellaneous petitions without imposing any costs.