9911796707
TMI Blog2019 (6) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... il Nadu Value Added Tax Act, 2006' (Tamil Nadu Act 32 of 2006), which shall hereinafter be referred to as 'TNVAT Act' for the sake of brevity, convenience and clarity. 4.Short facts that are imperative for appreciating this order, as can be culled out from the case file placed before this Court are that the writ petitioner is carrying on business in the name and style 'Suganthi Agency'. To be noted, though the cause title reads 'M/s.Suganthi Agency', from the submissions 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent, was exempt. The respondent imposed a tax of Rs. 5,89,382/. More importantly, penalty of Rs. 8,84,073/- was also imposed. Aggrieved by the aforesaid Assessment Order dated 30.12.2016 bearing reference TIN 33764481704/2012-13, writ petitioner has filed the instant writ petition assailing the said Assessment Order, which shall hereinafter be referred as 'impugned order' for the sake of convenience and clarity. 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircle, Chennai-6]. This is an order made in a batch of writ petitions in W.P.No.105 of 2016 and the date of the order is 01.03.2017. The aforesaid order was pressed into service by the writ petitioner to buttress his submission that an assessment cannot be made by relying on the websites of suppliers of assessee or other entities. It was submitted that this is an unsafe method. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entralized 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 Officer 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. 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 Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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