2017 (6) TMI 986

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....nly issue involved in the order of assessment is that there is a difference between the Annexure-I filed by the petitioner and Annexure-II filed by the other end dealer. 3. The learned counsel for the petitioner submits that the case of mismatch as alleged by the Department is covered by the decision of this Court made in W.P.No.105/2016 etc. dated 01.03.2017. He further pointed out that the Assessing Officer has not given personal hearing to the petitioner, before concluding the assessment. It is also brought to the notice of this Court, that the Assessing Officer has shown only one instance of transaction as an example to conclude the assessment against the petitioner without disclosing the entire transactions, which according to the D....

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....led by the petitioner and Annexure-II filed by the other end dealers, he should give all those details in the order of assessment with discussion and findings. Showing one example alone is not sufficient to sustain the conclusion of the Assessing Officer. Moreover, in this case, personal hearing was not given to the petitioner. Apart from the above aspects, it is also to be noted that this Court has already given certain guidelines and procedures to be followed in the case of mismatch as held in W.P.No.105/2016 etc. dated 01.03.2017, wherein at paragraph Nos. 56 to 58, this Court has observed as follows: "56. The procedure adopted under the Maharastra VAT Act appears to be a more reasonable procedure, the Rules have been so designe....

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....r resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is high time the Department wakes up and stops the one way approach and examine the matter in a holistic manner so that the defaulting dealer is brought to books. 57. Hence, for all the above reasons, all the Writ Petitions are allowed and the notices/orders either original or appellate or revisional are set aside and the matters are remanded to the respective Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Officers of the other end dealer for which purpose the Commissioner of Commercial Taxes shall empower the Assessing Officers to seek information from other ci....