2019 (7) TMI 1295

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.... 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for brevity. 4.Writ petitioner is a dealer registered under TNVAT Act. Writ petitioner was filing monthly returns under Section 21 of TNVAT Act and there was deemed assessment. There was an inspection in the business premises of the writ petitioner on 10.04.2015 and during inspection certain discrepancies were noticed. Thereafter, a revisional notice dated 14.01.2016 was issued pointing out discrepancies and writ petitioner sent a reply dated 13.02.2016. Ultimately a revised Assessment Order came to be passed under Section 27 of TNVAT Act dated 29.01.2019 bearing reference TIN 33900281721/2014-15 (her....

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....sm and if the present practice is allowed to prevail, it would only result in multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a detailed procedure as to how to take forward cases of mismatch, evolve a central mechanism, which can go into these aspect and furnish details in full form to the respective 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 w....