TMI Blog2021 (6) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ough this direction was issued as early as on 01.03.2017 in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [ 2017 (3) TMI 536 - MADRAS HIGH COURT] followed by the Commissioner of Commercial Taxes Department issuing a Circular in January, 2018 stating that all assessments involving the issue of mismatch are to be kept in abeyance till such mechanism is se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Ms.Pooja Jain, learned counsel for Mr.Giridhar, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondents. 2. The challenge is to an order of assessment dated 25.10.2019, passed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the period 2015-16. Two issues arise, the first relating to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Private Limited V. The Commercial Tax Officer (99 VST 243) followed by the Commissioner of Commercial Taxes Department issuing a Circular in January, 2018 stating that all assessments involving the issue of mismatch are to be kept in abeyance till such mechanism is set up, nothing has transpired in this regard till date. I am hence of the view that the completion of assessment need not await the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting any further notice in this regard. The Assessing Officer shall, after hearing the petitioner either over video conference or by way of physical hearing, as may be mutually convenient, pass an order of assessment, de novo, within a period of six (6) weeks thereafter, in accordance with the law and principles of natural justice. It is made clear that if there is no compliance by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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