TMI Blog2018 (10) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... rs can record is that they have issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. Thus, this Court is of the view that the Assessing Officer has to re-do the issue, by following certain guidelines/procedures issued in the above said decision of this Court - petition allowed by way of remand. - Writ Petition No.25509 of 2018 And WMP No.29675 of 2018 - - - Dated:- 1-10-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.Adithya Reddy For the Respondent : Mr.M.Hariharan Additional Government Pleader ORDER Mr. M. Hariharan, learned Additional Government Pleader takes notice for the respondent. By consent of the parties, this writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by the decision of this Court made in W.P.No.105/2016 etc., dated 01.03.2017, wherein this Court at 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 procedure, the Rules have been so designed to constitute independent authorities, who will in exercise jurisdiction to dispose of the objections etc. However, this Court cannot legislate nor direct the State to legislate in a particular passion and it is for the state to bring about and appropriate rules and set procedures so that when discrepancy is noted while comparing the return with that of the figures available with the Department in their web portal, there should be an exercise ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anded 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 to seek information from other circles as well and in the mean time to evolve a centralized mechanism to exclusively deal with the cases of mismatch and while doing so, the Principal Commissioner shall take note of the procedures adopted by the other States, more particularly, in Maharastra, Gujarat and Delhi and if any statutory amendments have to be made, make appropriate recommendations to the State Government, and till then to devise a procedure which is fair and reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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