TMI Blog2017 (3) TMI 1842X X X X Extracts X X X X X X X X Extracts X X X X ..... Annamalai Additional Government Pleader (Tax) ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Tax), takes notice for the respondent. By consent of the parties, the main writ petition itself is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order of assessment dated 29.09.2016 in respect of the assessment year 2013-2014. 3. Heard both sides. 4. The grievance of the petitioner is that when the impugned order of assessment was made based on the Web Report, the Assessing Authority is not justified in passing the impugned order of assessment, without furnishing the details of such report and without conducting any enquiry at all levels. 5. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. This can 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the concession/set-off availed. 58. Since these Writ Petitions have been allowed and the impugned orders have been set aside and the matters have been remanded for fresh consideration the petitioners/ dealers are not entitled to raise the plea of limitation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the Assessing Officers to adjudicate their case. The Court places on record the valuable assistance of Ms.R.Charulatha Advocate of M/s. Lakshmikumaran and Sridharan Attorneys. consequently, connected miscellaneous petitions are closed. No costs. 7. Considering the fact that the issue involved in this case is covered by the above decision made by this Court and considering the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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