2018 (4) TMI 533

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.... dated 24.02.2017 and 04.10.2017 in respect of the assessment years 2012-13, 2014-15 and 2015-16 respectively and to quash the same, as passed contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006 and against the principles of natural justice. 3. The learned counsel appearing for the petitioner submitted that in respect of the assessment year 2012-13, the petitioner has paid the entire tax liability of 09,06,554/- [Rupees nine lakhs six thousand five hundred and fifty four only] . Further, the learned counsel submitted that the issue involved in these writ petitions is mismatch and such issue is already covered by the decision of this Court in W.P.No.105/2016 etc., batch, dated 01.03.2017. This Court, in the said decision,....

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....espective 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 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 Officer of the other end dealer 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 o....