9911796707
TMI Blog2018 (10) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... t for a direction to the second respondent to furnish the copies of the invoices as referred by them in the pre-revision notices, dated 30.01.2018 and 01.03.2018 and pass fresh assessment orders, in accordance with law. 2. As the issue involved in all these petitions is similar in nature, they are disposed of by way of this common order. 3. The petitioner before this Court is a dealer in Home appliances and an assessee on the file of the second respondent. The subject assessment years are 2011-12 to 2015-16, for which, the petitioner filed their returns, on time and the same was also accepted by the second respondent. Such being so, based on an inspection report, the second respondent issued prerevision notices dated 30.01.2018 and 01.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the selling dealer, action would lie only against such defaulting seller and not against the purchaser, ie., the petitioner. In support of the same, learned Counsel for the petitioner would rely on the decision of a Division Bench of this Court reported in [2017] 99 VST 341 (Mad), in the case of Assistant Commissioner (CT), Kolathur, Chennai v. Infiniti Wholesale Ltd., decided on 09.09.2016. 6. Learned Additional Government Pleader, on instructions, would submit that the petitioner was issued with two pre-revision notices, dated 30.01.2018 and 01.03.2018, granting time to the petitioner for making their written objections as well as directing them to appearfor personal hearing on 16.02.2018 and 12.03.2018, respectively. But, the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... email. For better appreciation, clause (a) & (b) of the Circular dated 01.04.2015 are extracted thus: "(a) in case of return mismatch-based notices, invoice-wise data of mismatches for each demand must be mandatorily attached to the notice either in print form or as a CD or send as an email; and (b) the fact of enclosing such mismatch transaction data shall be clearly mentioned entered in the notice and acknowledgement receipt obtained." 11. This aspect has been elaborately discussed by a learned Single Judge of this Court in the decision relied on by the learned Counsel for the petitioner in [2017] 99 VST 343 (Mad) (cited supra). Other than this, in cases of mismatch, in the said decision, this Court has also elaborately discussed abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te as to how this prima facie view is without any basis." 12. It is very unfortunate that neither the Circular issued by the Commissioner of Commercial Taxes nor the procedures, which were elaborately discussed in [2017] 99 VST 343 (Mad) (cited supra), were scrupulously followed by the Assessing Officer in the present case on hand. 13. As rightly contended by the learned Additional Government Pleader, factual disputes have to be agitated before the appropriate authority, but, what has been questioned in these writ petitions is the manner in which the impugned proceedings came to be passed. Since the same has been answered in favour of the petitioner, this Court is of the view that the impugned orders have to be quashed and the matter dese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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