TMI Blog2018 (2) TMI 1781X X X X Extracts X X X X X X X X Extracts X X X X ..... er has to re-do the assessment, in view of the above said decision of this Court, this writ petitions are allowed and the impugned orders are set side - matters are remitted back to the Assessing Officer to re-do the assessment commencing from the stage of issuing notice of proposal - petition allowed by way of remand. - W.P.Nos.4099 to 4105 of 2018 & W.M.P.Nos.5018 to 5021 of 2018 - - - Dated:- 23-2-2018 - Mr. M.Duraiswamy, J. For Petitioner : Mr.R.Senniappan For Respondent : Ms.G.Dhana Madhri Govt. Advocate COMMON ORDER Ms.G.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blish 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 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. Ms.G.Dhana Madhri, learned Government Advocate (Tax) appearing for the respondent submitted that in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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