TMI Blog2018 (4) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 - - - Dated:- 9-3-2018 - M. Duraiswamy, J. For the Petitioner : Mr.P.Rajkumar For the Respondent : Mr.G.Dhanamadhri Govt. Advocate (T) - for R1 ORDER Mr.G.Dhanamadhri, learned Government Advocate (Tax), takes notice for the 1st 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 Writ of Certiorarified Mandamus to call for the impugned proceedings of the 1st respondent dated 24.02.2017 and 04.10.2017 in respect of the assessment years 2012-13, 2014-15 and 2015-16 respectively and to quash the same, as passed contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006 and against the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ism and if the present practice is allowed to prevail, it would only result in multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus 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 res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Petitions have been allowed and the impugned orders have been set aside and the matters have been remanded for fresh consideration the petitioners/ dealers are not entitled to raise 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.G.Dhanamadhri, learned Government Advocate (Tax) appearing for the 1st respondent submitted that in view of the order passed in the above referred writ petitions, the Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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