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2019 (6) TMI 939 - HC - VAT and Sales TaxDeemed assessment - validity of assessment order - Section 22(2) of TNVAT Act - imposition of tax on turnover - service of notice to petitioner - HELD THAT:- The issue covered in the case of 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. The case of JKM Graphics Solutions is now governing the field and the procedure of making an assessment with regard to an assessee by relying on details in the websites and web portals of other entities / individuals is incorrect besides being unsafe. Therefore, it follows as a further sequitur that the writ petitioner is entitled to have the impugned order set aside on the ground that it is in violation of JKM Graphics Solutions Private Limited principle - the immovable property belonging to the petitioner has been attached pursuant to the assessment After submission of new methodology /module for assessment before learned single Judge, which this Court is informed is being done in the course of ensuing week, respondent shall make assessment afresh - Attachment of immovable property made vide proceedings dated 20.02.2013 shall continue to remain until adjudication and assessment afresh - petition allowed by way of remand.
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