2019 (7) TMI 49

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.... taken today, this writ petition now turns on a very narrow compass. Therefore, short facts shorn of elaboration and details/particulars will suffice for appreciating this order and the same are as follows: a) Writ petitioner is a registered dealer on the file of respondent herein under 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity) and 'Central Sales Tax Act, 1956' ('CST Act' for brevity). b) Writ petitioner is engaged in the business of buying and selling TMT Bars, Billets, Angles, Channels, M.S.Ingots, M.S.Rod, M.S.Wires, Cement etc., c) Writ petitioner submits that it is filing monthly returns under Section 21 of TNVAT Act and therefore, there is deemed assessment under Section 22(....

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....tioner i.e., reply dated 10.04.2018, where there are seven enclosures. As already mentioned supra, seven enclosures to the reply are all annexure II of writ petitioner's sellers. The enclosures read as follows: 'Encl: 1.Annexure II of DSRM wires. 2.Annexure II of Dindigual Steel Rolling Mills for May & June 2014 3. Purchase bill No.1420013479 dated 07.06.2014 of JSW Steel Ltd. 4.Annexure I of SRS Ispatt (P) Ltd for the month of Jan'15 5.Annexure II of Patson Steel 6. Purchase bill No.1420013564 dated:07.06.14 of JSW steel Ltd. 7.Purchase bill No.641 & 650 dated 30.04.14 of Noble Tech Industries(P) Ltd.' 5. Adverting to impugned order, learned counsel for writ petitioner submitted that though seven sets of an....

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....ics Solutions Private Limited Vs. Commercial Tax Officer, Vepery Assessment Circle, Chennai, reported in [2017] 99 VST 343 (Mad). To be noted, JKM Graphics was rendered by a Hon'ble Single Judge of this Court and a perusal of the cases referred therein reveals that an earlier judgment rendered by a Hon'ble Division Bench of this Court in Assistant Commissioner Vs. Infiniti Wholesale Ltd. reported in [2017] 99 VST 341 (Mad) has also been referred to while rendering JKM Graphics. 9. Most relevant paragraph in JKM Graphics is paragraph 50 and the same reads as follows: '50. As pointed out earlier, in cases where mismatch occurs, it is a starting point for an enquiry. The first phase of enquiry should be at the Department level, ....