TMI Blog2018 (2) TMI 1657X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 19-2-2018 - Mr. M.DURAISWAMY, J. For The Petitioner : Mr.V.Srikanth For The Respondent : Ms.Dhana Madhri, Government Advocate (T) COMMON ORDER Ms.Dhana Madhri, learned Government Advocate (Tax) takes notice for the respondent. By consent, the main writ petitions are taken up for disposal at the admission stage itself. 2. The petitioner has filed the above writ petitions to issue a Writs of Certiorari to call for the records on the file of the respondent dated 28.12.2017 29.12.2017 and to quash the same as being invalid, illegal and violative of principles of natural justice. 3. It is the case of the petitioner that the returns filed by the petitioner for the years 2014-15 and 2015-16 had been accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the figures available with the Department in their web portal, there should be an exercise carried out by the department within its level before calling upon the dealer to show cause. This can be achieved only if there is a centralised mechanism and if the present practice is allowed to prevail, it would only result in multiplicity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Maharastra, Gujarat and Delhi and if any statutory amendments have to be made, make appropriate recommendations to the State Government, and till then to devise a procedure which is fair and reasonable and afford an opportunity to the dealer to putforth his case and establish that he is entitled to the concession/set-off availed. 58. Since these Writ Petitions have been allowed and the impugned orders have been set aside and the matters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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