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TMI Blog2019 (7) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... up, heard out and are being disposed of. 3.It is not necessary to set out factual matrix in great detail as it is submitted by both learned counsel without any disputation or disagreement that the instant writ petitions are covered by an earlier order of this Court being order dated 20.06.2019 made in W.P.No.16242 of 2019. 4.Short facts shorn of elaboration are to the effect that writ petitioner is a dealer under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', hereinafter 'TNVAT Act' for brevity, writ petitioner is a trader in automobile spares and writ petitioner had purchased goods from local registered dealers, who are registered http://www.judis.nic.in under TNVAT Act. 5.Instant writ petitions pert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, which is ascertained from the inter-net website certain purchases details taken from other dealer Annexure-II, for the year 2015-16. The dealer had not reported enure purchases in their monthly returns. The purchase omissions noticed as below.' 6. Thereafter taking this Court through the earlier order dated 13.06.2017 and the impugned order dated 07.06.2018, learned counsel also pointed out that first page in the aforesaid two orders are virtually adverbatim the same. 7. Responding to the above, learned State Counsel, who shall also be referred to as Revenue Counsel, very fairly submits that no writ appeal i.e., intra Court appeal has been preferred against JKM principle and State counsel submitted that the department, pursuant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling 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 go into these aspect and furnish details in full form to the respective Assessing Officers, who can decide for themselves as to whether there is a case made out to call upon their dealer to expla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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