2019 (6) TMI 1501

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..... ll these five writ petitions and Mr.M.Hariharan, learned Additional Government Pleader on behalf of the lone official respondent in all these five writ petitions are before this Court. 3. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 4. This Court is informed by both sides in unison that the factual matrix out of which of these five writ petitions are similar. It is also further submitted by both learned counsel that the Central theme / core issue in all these five writ petitions is one and the same. The difference being five successive assessment years and obviously, the numerical values pertaining to those assessment years. Five assessment years, which form subject .....

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..... this Court in M/s.JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, Vepery Assessment Circle, Chennai-6 reported in (2017) 99 VST 343(Mad), instant writ petitions have been filed. 6. Learned counsel for writ petitioner, submitted that post inspection by the Enforcement Wing, respondent collected material from the website. 7. It was pointed out that out of these five writ petitions, with regard to one writ petition i.e., W.P.No.2623 of 2019 pertaining to assessment year 2014-2015 alone, the details have been collected from the data available in the check post. It was submitted that without following the JKM Graphics principles of calling for details and co-relating the same before embarking upon the exercise of making .....

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..... e 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 explain. If this centralized 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 Asses .....

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