TMI Blog2020 (11) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to issuance of a circular as early as on 01.04.2015. The concerned assessing officer shall issue fresh show cause notice with all required details in respect of levy of tax for mismatch invoices and the Petitioner shall be entitled to submit its explanation within the prescribed time - impugned order set aside - petition allowed. - W.P. No. 10385 of 2016 And W.M.P. No. 9166 of 2016 - - - Dated:- 15-10-2020 - Mr. Justice P.D. Audikesavalu For the Petitioner : Mr. S.Rajasekar For the Respondent : Mr. A.N.R.Jayaprathap Government Advocate ORDER Heard Mr. S.Rajasekar, Learned Counsel for the Petitioner and Mr. A.N.R.Jayaprathap, Learned Government Advocate for the Respondent and perused the materials placed on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 explain. If this centralized mechanism is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the concession /set-off availed. It is further informed that in furtherance to the aforesaid ruling of this Court, the Commissioner of Sales Tax has issued Circular No.3/2019/Q1/39643/2018 dated 18.01.2019 providing the following instructions to be followed by the authorities under the Act, as explained below:- ( a) Where the proposal received from the Enforcement wing/ISIC involves only system generated mismatch of ITC report, the procedure to be followed will be notified shortly and such cases can be dealt with separately. (b) If the Assessing Authority is of the view that the Audit report or inspection proposals received from Enforcement wing or proposals received from ISIC are not in conformity with the Law or the esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viation from the proposals received from Enforcement / ISIC without valid reason or legal backing, bring such cases to the notice of the jurisdictional Joint Commissioner (Territorial) for taking further action. (e) The Joint Commissioners (Territorial) shall examine such cases and if he considers it as a fit case for revision, he may initiate action under Section 53 of the TNVAT act, 2006. (f) All the deviation proposals pending with the Enforcement Wing/ISIC as well as with the Territorial Wing for various reasons including cases remanded by the appellate/judicial forums shall be returned immediately to the assessing authorities concerned for implementation. (g) All the Joint Commissioners (Territorial) are instructed to en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the format of statistics is being amended suitably. 4. Having regard to the aforesaid legal position, the impugned order, which cannot be sustained, is set aside. The concerned assessing officer shall issue fresh show cause notice with all required details in respect of levy of tax for mismatch invoices and the Petitioner shall be entitled to submit its explanation within the prescribed time. It is made clear that the Petitioner shall not be entitled to raise any plea of limitation when the fresh show cause notice is issued. It shall be incumbent upon the assessing officer to afford opportunity of hearing to the Petitioner following the prescribed procedure as mentioned earlier, and pass reasoned orders dealing with each of the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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