9911796707
TMI Blog2019 (2) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... ariharan, learned Additional Government Pleader appearing for the Commercial Tax Department. 3. The challenge in these writ petitions is to the proceedings of the State Tax Officer, Vandavasi, Tiruvannamali District dated 31.12.2018 in relation to the period 2013-14. The Input Tax Credit (ITC) claimed by the assessee has been reversed by the Assessing Officer on the basis of an Annual Scrutiny Website Report issued by the Assistant Commissioner (ST/Audit/Tiruvannamalai) that reveals that the sellers have not reported the corresponding purchases in their returns filed for the period in question. Accordingly, the Assessing Authority brought the difference in purchase turnover to tax and reversed the claim of ITC by the petitioner in this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respective assessing officers. The principal Secretary and Commissioner of Commercial Taxes was conscious of the problems faced by the dealers as complaints were received which had lead to issuance of a circular as early as on April 1, 2015. The directions contained in the said circular are very pointed direction, but it is sad to note that the circular remains only on paper and seldom assessing officers follow the circular resulting in several assessments being set aside by the court and remanded for denova consideration. Thus, this court is fully convinced that the procedure adopted by the respondents, assessing officers in all these cases are half baked attempts, which have not yielded results and these cases are before this court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers, who can decide for themselves as to whether there is a case made out to call to call upon their dealer to explain. If this centralized mechanism is not put in place exclusively for such purpose, it would result in notices and orders being issued by the respective assessing officers without even the knowledge of the assessing officers 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. Hence, for all the above reasons, all the writ petitions are allowed and the notices/orders either original or appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
