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TMI Blog2017 (4) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration was cancelled, which according to the petitioner retrospectively. 2. The learned counsel for the petitioner submitted that insofar as the issue with regard to mismatch is concerned, the same is covered by the decision of this Court made in W.P.No.105/2016 etc., dated 01.03.2017. Insofar as the other issue, it is contended by the learned counsel for the petitioner that retrospective cancellation of the registration of the dealers cannot be put against the petitioner to pass the orders of assessment. 3. The learned Government Advocate submitted that the major issue involved in these assessment relates to mismatch based on Web report. Thus, he fairly admitted that the said issue is covered by the above decision made by this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incipal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a detailed procedure as to how to take forward cases of mismatch, evolve a central mechanism, which can go into these aspect and furnish details in full form to the respective Assessing Officers, who can decide for themselves as to whether there is a case made out to call upon their dealer to explain. If this centralized mechanism is not put in place exclusively for such purpose, it would result in notices and orders being issued by the respective Assessing Officers without even the knowledge of the Assessing Officer of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to submit their explanation to enable the Assessing Officers to adjudicate their case. The Court places on record the valuable assistance of Ms.R.Charulatha Advocate of M/s. Lakshmikumaran and Sridharan Attorneys. consequently, connected miscellaneous petitions are closed. No costs. 6. Insofar as the second issue is concerned, as rightly pointed out by the learned Government Advocate, the Assessing Officer has to find out, as to whether the cancellation of registration was made retrospectively and if so, whether the petitioner can be imposed with tax liability. Therefore, for both purpose the matter has to be remitted back to the Assessing Officer for fresh consideration. 7. Accordingly, all these Writ Petitions are allowed and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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