TMI Blog2017 (9) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... in the same circle, the respondent should be aware of the same and should have made an attempt to verify the facts. When completing the assessments based on mis-match between the details shown in the dealers returns and the details of the dealers at other end, this Court, in the case of J.K.M. Graphics Solutions Private Limited v. Commercial Tax Officer [2017 (3) TMI 536 - MADRAS HIGH COURT] has considered the matter and had given certain broad guidelines as to how the Assessing Officer have to undertake the exercise, by conducting thorough enquiry in consultation with the Assessing Officer of the other end - The Assessing Officer has also not followed the directions issued by this Court in the said decision in J.K.M.Graphics Solutions P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med Input Tax Credit (ITC) on the local purchases effected from the local registered dealers, for which corresponding sales details have been noticed as mis-match and the details of the alleged mis-match were furnished in a tabulated form. In fact, the notice itself runs to more than 50 pages. 4. After furnishing the details in the tabulated form, the respondent directed the petitioner to produce the original purchase invoices on the disputed purchase turnover and also evidence, if any, for the submission of other end dealers (sellers). Monthly return copies with payment / adjustment details in concerned circles, particulars or records such as way bill, delivery challans, for proof for the movement of the goods inward and outward, or tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the petitioner's bill details and they shown only the total sales in Annexure-II, in cash sales only, and most of the sellers are doing the same mistake. Therefore, the petitioner requested the respondent that they have already submitted all purchase invoices (xerox copies with ledger copies of the sellers) for immediate reference of the respondent and requested the respondent to verify the genuineness of the same and withdraw the tax and penalty levied. 7. Though such a specific request was made by the petitioner, the respondent has passed the impugned orders, while admitting that they have purchased the original purchase invoices and has given a finding that they have not given any proof for payment of tax to their sellers. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer have to undertake the exercise, by conducting thorough enquiry in consultation with the Assessing Officer of the other end. The Assessing Officer has also not followed the directions issued by this Court in the said decision in J.K.M.Graphics Solutions Private Limited's case, cited supra. 10. Thus, the impugned orders, having been passed without due application of mind and without proper verification, deserve to be set-aside. Accordingly, the writ petitions are allowed and the impugned orders are set-aside, the matters are remanded back to the respondent for fresh consideration, who shall afford an opportunity of personal hearing to the petitioner, verify all the collected details in respect of other end dealers, who are register ..... X X X X Extracts X X X X X X X X Extracts X X X X
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