9911796707
TMI Blog2017 (4) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Originally, an order of assessment was made for the Assessment Year 2012-2013 and the petitioner challenged such assessment before the appellate authority. Upon hearing the parties, the appellate authority remanded the matter back to the respondent herein to pass fresh orders after verification of accounts and after providing an opportunity of personal hearing to the petitioner. Consequently, the respondent issued a notice on 03.10.2016, calling upon the petitioner to file the objections within 15 days of receipt of such notice and also to appear for personal hearing on 14.10.2016. The petitioner claims that the very notice dated 03.10.2016, was served on the petitioner only on 15.10.2016 and therefore, they were not in a position to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cases made in W.P.No.105 of 2016 dated 01.03.2017, wherein this court, while dealing with similar issue, has directed the authority to evolve a centralised mechanism to deal with the cases of mismatch. Paragraph Nos.56 to 58 of the said order reads as follows: "56.The procedure adopted under the Maharastra VAT Act appears to be a more reasonable procedure, the Rules have been so designed to constitute independent authorities, who will in exercise jurisdiction to dispose of the objections etc. However, this Court cannot legislate nor direct the State to legislate in a particular passion and it is for the state to bring about and appropriate rules and set procedures so that when discrepancy is noted while comparing the return with that of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /orders either original or appellate or revisional are set aside and the matters are remanded to the respective Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the Assessing Officers to seek information from other circles as well and in the mean time to evolve a centralized mechanism to exclusively deal with the cases of mismatch and while doing so, the Principal Commissioner shall take note of the procedures adopted by the other States, more particularly, in 6 Maharastra, Gujarat and Delhi and if any statutory amendments have to be made, make appropriate recommendations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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