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2021 (3) TMI 234 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy - Section 22(2) of Tamil Nadu Value Added Tax Act - mismatch of purchase - HELD THAT:- It appears that the Government filed a petition seeking review of the order made in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] where it was held that this Court is fully convinced that the procedure adopted by the respondent, Assessing Officers in all these cases are half baked attempts, which have not yielded results and these cases are before this Court or before the Appellate Authorities and all that the Assessing Officers can record is that they have issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. - It is now stated at the Bar that even while dismissing the review petition, some observations were made. The fact remains that the procedure laid down in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED has not been followed in this case. Even though the petitioner has furnished certain material evidence in support his contentions, they have been casually brushed aside - the matter is remitted to the file of the second respondent to hear the issue and pass orders afresh - Petition allowed by way of remand.
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