TMI Blog2024 (4) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... mewhat similar circumstances, this Court in the case of M/S. ANNALAKSHI TRADERS VERSUS THE ASSISTANT COMMISSIONER (ST) , POLLACHI (EAST) ASSESSMENT CIRCLE, POLLACHI. [ 2022 (1) TMI 806 - MADRAS HIGH COURT] held Admittedly, in this case the respondent has not followed the procedure prescribed therein. Considering the same, I am inclined to interfere by quashing the impugned Assessment Order by remitting back the case to the respondent to pass a speaking order in terms of the above-said circular/guidelines of the Principal Secretary/Commissioner of Commercial Taxes. That apart, it is not in dispute that the information has been gathered by the respondent from MIS report generated with intranet web domain. The fact that the petitioner has clos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Year 2013-2014 and the information was culled out from MIS report generated with intranet web domain maintained by the Commercial Tax Department. 3. The learned counsel for the petitioner submits that in the reply to the respective notices issued to the petitioner on 26.02.2018 and 08.07.2020, the petitioner has called upon the respondent to not only to furnish the invoices but also to produce the details of the so-called purchasers to whom the petitioner is alleged to have effected sale during the Assessment Year 2013-2014. He further submits that the proprietor of the petitioner was aged about 77 years when this Writ Petition was filed by him and that he had closed down the business in the year 2011 itself and therefore, was wrongly mulc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.JKN Graphics Solutions Pvt Ltd. referred to supra . In somewhat similar circumstances, this Court in the case of M/s.Annalakshmi Traders Vs. The Assistant Commissioner (ST), Pollachi (East) , 2022 (1) TMI 806 , held as under: 9. It is noticed that the Principal Secretary/Commissioner of Commercial Taxes has issued the above-said Circular No.05 of 2021, LW10/12521/2016 dated 24.02.2021. It has spelt out the manner in which the issue has to be addressed and the Input Tax Credit availed has to be reconciled on the strength of the information gathered from the website of the Government. 10. Admittedly, in this case the respondent has not followed the procedure prescribed therein. Considering the same, I am inclined to interfere by quashing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Chennai at Sowcarpet and Muthailpet to pass on input credit to cause loss to the State Exchequer. The authorities ought to have investigated and produced the dealers for cross-examination by the petitioner, as otherwise, it is quite possible, liability is being fastened on the petitioner based on the information gathered from the intranet domain based on the fictitious and bogus invoices. The duty cannot be fastened on the petitioner if indeed the petitioner had closed down the business as early as 31.03.2011. 11. Considering the same, the impugned order is set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law. It is made clear that the respondent shall furnish copies of invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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