9911796707
TMI Blog2017 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu Value Added Tax Act, 2006, (TNVAT Act) and has challenged the impugned orders ,which are orders of assessment under the TNVAT Act for the years 2012-13, 2013-14, 2014-15 and 2015-16. 3.The major issue ,which is involved in all these cases, is regarding the mismatch between the Annexure 1 and Annexure 2 returns filed by the petitioner and the other end dealer. The petitioner was issued show cause notices for all the assessment years, dated 13.03.2017, proposing to revise the assessment for the relevant years. 4. On a perusal of the show cause notice, it is seen that it contains the Seller's Tin Number, Office Name, Purchase Tool, VAT Paid, Seller Tin, Seller Name, Sales Tool, Sales Tax, Turn Over and Tax. The petitioner on receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not help the petitioner, as the decisions can be applied only to the facts of the case. Therefore, there is a duty for the petitioner to first factually explain how the proposal in the revision notice dated 13.03.2017, is not tenable. The petitioner has failed to do so and is now before this Court praying for a relief, which cannot be granted. While on this issue, this Court would wish to point out that apart from the obligations that the dealer has to discharge in mismatch cases , the Court in the case of M/s.JKM Graphics Solutions Pvt Ltd and others Vs. Commercial Tax Officer, Vepery Assessment Circle and others in W.P.No.105 of 2016 etc., batch dated 01.03.2017, has given directions to the Assessing Officer as to how and in what man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the departmental website. Therefore, in doing so, the Assessing Officer should be extra careful, so as to furnish all details and then conduct an enquiry and then take a decision in the matter. 7. Thus, considering the facts and circumstances of the case, this Court is of the view that the petitioner can be afforded one more opportunity to explain with regard to the transactions where full details have been given to them and in respect of the other transactions mentioned in the revision notice, the dealer can request the Assessing Officer, to furnish additional details and then submit a comprehensive representation. However, for doing so, the petitioner should be put on terms as prima facie, this Court is of the view that the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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