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2020 (4) TMI 143 - HC - VAT and Sales TaxValidity of assessment order - mismatch of transactions as per the returns of the petitioner when compared with the returns of the selling dealers - TNVAT Act - The issue on merits, prima facie, stands covered by a decision of this Court in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] issued by the Special Commissioner, Commercial Taxes instructing the Assessing Officers to keep all issues of mismatch in abeyance till the constitution of a proper internal mechanism within the Commercial Taxes Department to address such matters. The impugned orders are set aside and the Assessing Authority is directed to take up the assessments of two periods, viz, 2014-15 and 2015-16 to be re-done de novo in line with Circular No. 3 of 2019 dated 18.01.2019 issued by the Special Commissioner after issuance of notice to the petitioner and affording an opportunity of personal hearing - petition disposed off.
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