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TMI Blog2019 (7) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... of. 3.Impugned order in the instant writ petition, is a Revised Assessment order made by the 2nd respondent under Section 27 of the 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)' ['TNVAT Act' for the sake of brevity]. 4. Impugned Revised Assessment order is being assailed solely on the ground of the same not being in adherence with what has now come to stay as JKM Graphics Principle owing to M/s.JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, Vepery Assessment Circle, Chennai-6 reported in (2017) 99 VST 343(Mad). 5. In the instant case, while the writ petitioner contends that the Revisional notice preceding the impugned order has not been served on the writ petitioner, learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier order are extracted and reproduced infra: '3. Subject matter of this writ petition pertains to 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity). 4.A revised Assessment Order dated 05.04.2019 bearing reference TIN: 33970721820/2013-14 made by the second respondent (hereinafter 'impugned order' for brevity) has been called in question. This Court is informed that impugned order has been made under Section 27(2) of TNVAT Act. 5.Writ petitioner has been carrying on business inter alia as dealer in ready-made garments. It is the case of the writ petitioner that monthly returns were being filed under Section 21 of TNVAT Act and there was deemed assessment under Section 22(2) of TNVAT Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to what has now come to stay as JKM Graphics principle [M/s.JKM Graphics Solutions Private Limited Vs.The Commercial Tax Officer, Vepery Assessment Circle, Chennai-6 reported in (2017) 99 VST 343]. Most relevant paragraphs in JKM Graphics Solutions Private Limited case are Paragraphs 50 and 56 and the same read as follows: '50. As pointed out earlier, in cases where mismatch occurs, it is a starting point for an enquiry. The first phase of enquiry should be at the Department level, as in most cases, both the dealers are registered in different assessment circles. The Court has come across cases, where such mechanically drafted show cause notices have been sent by Assessing Officers without embarking upon any enquiry, even though th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is noted while comparing the return with that of the figures available with the Department in their web portal, there should be an exercise carried out by the department within its level before calling upon the dealer to show cause. This can be achieved only if there is a centralised mechanism and if the present practice is allowed to prevail, it would only result in multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a detailed procedure as to how to take forward cases of mismatch, evolve a central mechanism, which can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner very fairly submitted that there is no disputation regarding second respondent having jurisdiction to revise the assessment under Section 27(2) of TNVAT Act. 12. In the light of narrative thus far, the following order is passed: a) The impugned order dated 05.04.2019 bearing reference TIN: 33970721820/2013-14 is set aside. To be noted, impugned order is set aside solely on the ground of non-adherence to JKM Graphics principle; b) Writ petitioner undertakes to submit all supporting documents within a fortnight from the date of receipt of a copy of this order to second respondent. c) Second respondent shall redo the assessment in accordance with law, more particularly by applying JKM Graphics principle as expeditiously as possib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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