2021 (1) TMI 308

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....lenges the Notice No. TIN: 33030802071/2009-10 dated 13.07.2015 issued by the Respondent on the verification of the sales transactions of the Petitioner during the year 2009-2010 and claiming payment of the differential amount of tax due with interest and penalty. 3. In this regard, it is brought to notice by the Learned Counsel for the Petitioner that a batch of Writ Petitions filed by similarly placed persons on this aspect of the matter came up for consideration before this Court in J.K.M.Graphics Solution Private Limited -vs- Commercial Tax Officer, Chennai (Order dated 01.03.2017 in W.P. No. 105 of 2016) and after analyzing in detail the rival contentions raised by parties and referring to the earlier decisions governing the issue, ....

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....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 original or appellate or revisional are set aside and the matters are remanded to the respective Assessing Officers, to undertake a fresh exercise by conducting a thorough enquiry in consultation with the Assessing Of....

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....ums and if he wishes to deviate from the proposals either partly or wholly, he himself can finalize the assessment or revision of assessment without seeking approval from the Enforcement Wing/ISIC Authorities who had approved the proposals, and reasons for the same to be recorded. (c) Where a proposal received from the Enforcement Wing/ISIC involves mismatch of ITC and other issues, the issues other than mismatch of ITC can be finalized by the assessing authority leaving the mismatch issue pending until a mechanism in this regard is evolved. However, notices shall be issued for all the cases involving mismatch of ITC to keep the issue alive until it is resolved and a list of such cases shall be maintained in the respective assessment cir....

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....t Wing/ISIC be completed within three months from the issue of this circular, if there is no legal impediment. This three months period would also apply to those cases which are pending only because of mismatch ITC issue and therefore, all issues other than mismatch of ITC shall also be implemented within the above said period of three months. To expedite the implementation of proposals received from Enforcement Wing/ISIC, the Joint Commissioners (Territorial) may distribute the pending proposals evenly among the assessing authorities working under their control irrespective of the jurisdiction. (h) In respect of those cases where legal issues like stay or similar issues are pending before any legal forum, the Joint Commissioners (Territ....