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2019 (1) TMI 161 - HC - VAT and Sales TaxReversal of input tax credit - impugned order passed without providing an opportunity of personal hearing to the petitioner - principles of natural justice - mismatch of particulars between Annexure I and Annexure II of seller and buyer end - scope of SCN - Held that:- It is not in dispute that the petitioner was served with pre-revision notices dated 25.01.2018, inviting objections and the petitioner has also responded by way of reply dated 12.02.2018. This Court has perused the said pre-revision notices dated 25.01.2018. It is seen that one of the grounds raised in the pre-revision notices, as confirmed in the final impugned orders, is with regard to mismatch of particulars between Annexure I and Annexure II of seller and buyer end. But, it is seen that the show cause notice is bereft of particulars regarding the name and/or trade identification number (TIN) number of the dealer at the other hand. It is stated that cross verification of buyer and seller is made through Web. But, web report was not enclosed. In cases of mismatch, as per the Circular of the Commissioner of Commercial Taxes in Circular No.10 of 2015 dated 01.04.2015, the Assessing Officers are directed to enclose full particulars, invoice-wise, either in printed form or CD or email. It is very unfortunate that neither the Circular issued by the Commissioner of Commercial Taxes nor the procedures, which were elaborately discussed in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT], were scrupulously followed by the Assessing Officer in the present case on hand. This Court is of the view that the matter should be remanded for fresh consideration - petition allowed by way of remand.
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