9911796707
TMI Blog2018 (3) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... uash the same and consequently, direct the 1st respondent to proceed against the respondents 2 & 3 to recover their sales tax liability. 3.The learned counsel appearing for the petitioner submitted that the issue involved in the Writ Petition is mismatch and such issue is already covered by the decision of this Court in W.P.No.105 of 2016 etc., batch, dated 01.03.2017. This Court, in the said decision, has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. In the said order, in Paragraph Nos.56 to 58, it has been observed as follows: "... 56. The procedure adopted under the Maharastra VAT Act appears to be a more reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is high time the Department wakes up and stops the one way approach and examine the matter in a holistic manner so that the defaulting dealer is brought to books. 57.Hence, for all the above reasons, all the Writ Petitions are allowed and the notices/orders either original or appellate or revisional are set aside and the matters are remanded to the respective Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the Assessing Officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the submissions made by the learned counsel on either side and considering the fact that the Assessing Officer has to re-do the assessment in view of the above said decision of this Court, the Writ Petition is allowed and the impugned order dated 10.11.2017 is set aside. Consequently, the matter is remitted back to the Assessing Officer to re-do the assessment commencing from the stage of issuing notice of proposal, after following the guidelines/procedures issued by this Court in the above referred order. The Assessing Officer shall also give personal hearing to the petitioner before finalizing the order of assessment. The whole exercise shall be completed by the Assessing Officer as expeditiously as possible. No costs. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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