2020 (4) TMI 148

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..... Prathap, GA in both WPs.   COMMON ORDER Challenging the notices dated 10.09.2012 issued by the respondent relating to the assessment years 2007-08 and 2008-09, the petitioner has come up with these writ petitions. In the impugned notices, it was proposed to reverse the eligible input tax credit as claimed by the petitioner and levy tax along with penalty. 2. Today, when the writ petitions .....

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..... shall empower the Assessing Officers to seek information from other circles as well and in the mean time to evolve a centralized mechanism to exclusively deal with the cases of mismatch and while doing so, the Principal Commissioner shall take note of the procedures adopted by the other States, more particularly, in Maharastra, Gujarat and Delhi and if any statutory amendments have to be made, ma .....

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..... ds the instructions for implementation of Inspections and VAT audit proposals, wherein at clause (c), it is stated as follows: "(c) Where a proposal received from the Enforcement Wing/ISIC involves mismatch of ITC and other issues, the issues other than mismatch of ITC can be finalized by the assessing authority leaving the mismatch issue pending until a mechanism in this regard is evolved. Howe .....

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