2019 (7) TMI 244

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aken up and is being disposed of. 3. Short facts necessary for appreciating this order are as follows: a) subject matter of this writ petition arises under 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity). b) an order being a revised assessment made by sole respondent inter alia under Section 27(1)(a) of TNVAT Act being order dated 07.06.2018, bearing reference No.33334721773/2015-16 (hereinafter 'impugned order' for brevity) has been called in question in the instant writ petition. c) writ petitioner is a dealer in Hardware and writ petitioner is registered under TNVAT Act with registration number TIN 33334721773. d) it is a case of writ petitioner that he was f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... connected miscellaneous petition is closed.' f) Pursuant to aforesaid order, petitioner filed a rectification petition under Section 84 of TNVAT Act. This rectification petition is dated 19.10.2017. Post order of this Court in the earlier round of litigation and aforesaid rectification petition under Section 84 of TNVAT Act, respondent passed the impugned order. g) Alleging that impugned order is not in tune with JKM graphics principle and is not in conformity with the order passed by this Court by a Hon'ble Judge in the earlier round of litigation, instant writ petition has been filed. 4. Taking this Court through the impugned order, learned counsel for writ petitioner submitted that respondent has held that w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JKM Graphics Solution case shall now be submitting a new centralised mechanism to be adopted as recommended by the learned single Judge in JKM Graphics Solution case. 8. This leads this Court to the inevitable sequitur that JKM principle now governing the field and the procedure of making assessment with regard to a dealer by relying on Annexure-II being sale particulars of dealer's sellers without adhering to requisite norms is incorrect besides being unsafe. Therefore, it follows as a further sequitur that writ petitioner is entitled to have the impugned order set aside on the ground that it is not inconformity with the order passed in the earlier round of litigation as besides being in violation of JKM principle. 9. Before ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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. 10. In the light of all that have been alluded to supra, the following order is passed: a) Impugned order dated 07.06.2018 bearing reference No.33334721773/2015-16 is set aside; b) After submission....