TMI Blog2020 (7) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... Graphics Solutions Private Limited V. Commercial Tax Officer [ 2017 (3) TMI 536 - MADRAS HIGH COURT ] and the Court had directed that a suitable central mechanism be evolved within the Department to delve into various aspects of mismatch. Pursuant thereto, a Circular was issued by the Commissioner bearing No.3 of 2019 (Q1/39643/2018 dated 18.01.2019), wherein at paragraph (c) the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. R. Swarnavel, learned Government Advocate for the respondent. 2. Since the issue involved is short and since both learned counsel express consent, these writ petitions are disposed finally even at the stage of admission. 3. The impugned assessments have been passed for the periods 2010-11 to 2015-16 under the provisions of the Tamil Nadu Value Added Tax Act, 2006. Admittedly, the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time in order that the assessments are kept alive until such time the central mechanism is put in place. The relevant portion of the said circular reads 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 me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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