TMI Blog2019 (6) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. The case of JKM Graphics Solutions is now governing the field and the procedure of making an assessment with regard to an assessee by relying on details in the websites and web portals of other entities / individuals is incorrect besides being unsafe. Therefore, it follows as a further sequitur that the writ petitioner is entitled to have the impugned order set aside on the ground that it is in violation of JKM Graphics Solutions Private Limited principle - the immovable property belonging to the petitioner has been attached pursuant to the assessment After submission of new methodology /module for assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made before this Court, undisputed position that emerges is that one Mr.B.Baskaran, son of Mr.Balu Chettiar, Panruti, Cuddalore District was carrying on business in the name and style of 'Suganthi Agency' as sole Proprietor. This Court is informed that Sugnathi is Baskaran's Spouse name. 5.Be that as it may, suffice to say that the writ petitioner shall be construed as B.Baskaran, carrying on business in the name and style of 'Suganthi Agency' as its sole Proprietor. Writ petitioner was carrying on business by trading in groceries and other provision items. Writ petitioner was registered as a dealer / assessee under the TNVAT Act on the file of the sole respondent before this Court. Writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Pursuant to the Assessment Order, it is not in dispute that a small piece of immovable property in the form of vacant land admeasuring 1200 sq.ft or thereabouts belonging to the writ petitioner has been attached. It remains attached. Writ petitioner has averred that the Assessment Order and the pre-Assessment Orders were not served on the writ petitioner, but learned Revenue Counsel has produced the records of the respondent Department and attention of this Court was drawn to postal acknowledgement cards to demonstrate that the service has, in fact, been effected. However, it is seen from the records produced before this Court that the notices have been sent to the business address and the addressee/noticee as can be seen from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ethod. A perusal of the case file reveals that besides lack of service of notice, the writ petition is primarily predicated on the ground of procedure adopted i.e., relying on the details in the websites and web portals of individuals/other entities. In this regard, attention of this Court was drawn to paragraph 56 of JKM Graphics Solutions Private Limited. This Court deems it appropriate to usefully extract Paragraph 56 of the said order and the same reads 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. 10. Adverting to JKM Graphics Solutions Private Limited case, learned Revenue counsel very fairly submitted that no writ appeal i.e., intra-court appeal has been preferred against the order dated 01.03.2017 made in JKM Graphics Solutions Private Limited case. Learned Revenue Counsel also submitted that the Department, pursuant to JKM Graphics Solutions case, shall now be submitting a new procedure to be adopted as recommended by the learned single Judge in JKM Graphics Solutions. This leads us to the inevitable sequitur that JKM Graphics Solutions is now governing the field and the procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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