TMI Blog2018 (3) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ing notice of proposal, after following guidelines/procedures issued by this Court in the above referred order - petition allowed by way of remand. - W.P.Nos.3485 to 3490 of 2018 & W.M.P.Nos.4261 to 4266 of 2018 - - - Dated:- 16-2-2018 - Mr. M.DURAISWAMY, J. For The Petitioner : Mr.R.Senniappan For The Respondent : Mr.M.Hariharan Addl. Govt. Pleader (T) COMMON ORDER Mr.M.Hariharan, learned Additional Government Pleader (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 13.03.2017 and to quash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jeopardizing the interest of revenue. Therefore, it is high time the Principal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plea of limitation, when fresh show cause notices are issued and they are directed 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. 4. Mr.M.Hariharan, learned Additional Government Pleader (Tax) appearing for the respondent submitted that in view of the order passed in the above referred writ petitions, the Assessing Officer has to re-do the assessment, by following procedures/guidelines issued in the above said order. 5. Having regard to the submissions made by the learned counsel on either sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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