TMI Blog2021 (8) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... e their case. The impugned orders of assessment are set aside - Petition allowed. - W.P.Nos.33564 to 33571 of 2015 - - - Dated:- 11-8-2021 - Hon'ble Mr. Justice S.M.Subramaniam For the Petitioner : Mr.N.Inbarajan For the Respondents : Mr.V.Nanmaran Government Advocate COMMON ORDER The assessment orders, issued by the respondent, are under challenge in the present Writ Petitions. The learned counsel appearing for the petitioner made a submission that the issues raised in these Writ Petitions were already decided by this Court in number of judgments and therefore, the Writ Petitions are to be allowed. 2.The learned Government Counsel appearing for the respondent has not raised any serious disputes with refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tch between their returns and the returns filed by the sellers. In conclusion, the Writ Petitions were allowed in the following terms: Admittedly, in the instant case, there is no challenge to the statutory provisions and the complaint of all the dealer is largely on the procedure adopted by the respective assessing officers. The principal Secretary and Commissioner of Commercial Taxes was conscious of the problems faced by the dealers as complaints were received which had lead to issuance of a circular as early as on April 1, 2015. The directions contained in the said circular are very pointed direction, but it is sad to note that the circular remains only on paper and seldom assessing officers follow the circular resulting in several ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 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 assessing officers of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at faul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued and they are directed to submit their explanation to enable the assessing officers to adjudicate their case. 8. In the light of the above, this Writ Petition is allowed and the impugned order of assessment is set aside. The assessment will be re-done as indicated in the order in the case of JKM Graphics (supra) pursuant to fresh show case notice to be issued by the Assessing Authority. No costs. Consequently, connected miscellaneous petitions are closed. 3.In view of the judgment cited supra, all these Writ Petitions stand allowed and the impugned orders of assessment are set aside. The assessment will be re-done as indicated in the order in the case of JKM Graphics, cited supra, pursuant to fresh show cause notice to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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