2020 (8) TMI 161

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....ssessment passed for the periods 2011-12, 2012-13 and 2013-14, the petitioner had filed writ petition Nos. 32646, 32646 & 32690 of 2016 challenging the same on various grounds. Vide order dated 19.09.2016, the writ petitions were disposed by this Court holding that the impugned orders had been passed in violation of the principles of natural justice. However, the orders were not set aside but the violation was sought to be corrected by permitting the petitioner to approach the Assessing Officer within one week from date of receipt of a copy of that order. The Officer was directed to furnish all particulars as available with him in regard to the name of the selling/purchasing dealers, their TIN numbers, value of goods and other relevant part....

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....urchasing dealers. The petitioner had initially filed 'nil' returns and has thereafter, beyond the times stipulated under Rule 7(9) of the Tamil Nadu Value Added Tax Rules, 2007, filed monthly returns returning turnover to tax and also seeking Input Tax Credit in relation to the same. 6. The original assessments in these cases are dated 14.09.2015 and 28.03.2016 and they have been set aside on 19.09.2016. This Court in M/s.JKM Graphics Solutions Private Limited V. Commercial Tax Officer (99 VST 343) by order dated 01.03.2017 considered in detail the issue of mismatch between the assessees' returns and the returns of the selling/purchasing dealers and has suggested setting up of a suitable central mechanism within the Department to delve ....

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....ows: 4........... The petitioner submitted a letter dated 26.3.2015, by stating that he is a small dealer and on account of health condition, he could not file the monthly returns in time and along with the letter dated 13.4.2015, the petitioner filed monthly returns for the relevant periods and requested the respondent to consider the same and allow the claim of ITC. The respondent examined the returns and appears to have once again made a verification/comparison with the data available in the Department web-site and came to the conclusion that the turnover reported by the petitioner in the monthly returns is lesser than the purchase details gathered from the Department web-site. 8. It is after the aforesaid observation that th....