TaxTMI 
TaxTMI 
2021 (6) TMI 374
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....ation gathered by the respondent from the website of the Commercial Tax Department. To this end, earlier, a notice dated 09.08.2016 was issued to the petitioner under Section 27 of the said Act. 2. As per the said revision notice, the petitioner had declared a purchase turnover of Rs. 2,00,41,262/- in its returns, whereas, as per the information gathered from the web report, the petitioner had purchased goods worth Rs. 3,05,55,027/-. 3. It was therefore proposed to re-determine the purchase and the sales turnover to demand a sum of Rs. 5,88,771/- as the differential tax payable by the petitioner which had escaped assessment and an equal amount of penalty under Section 27(3)(ii) of the Tamil Nadu Value Added Tax Act, 2006. Thus, the first ....
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....opardizing 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 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 ....
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.... of limitation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the Assessing Officers to adjudicate their case. The Court places on record the valuable assistance of Ms.R.Charulatha Advocate of M/s. Lakshmikumaran and Sridharan Attorneys. consequently, connected miscellaneous petitions are closed. No costs. 7. Considering the fact that the issue involved in this case is covered by the above decision made by this Court and considering the fact that the petitioner is also entitled for similar relief in this case, this writ petition is allowed and the impugned order of assessment is set aside. Consequently, the matter is remitted back to the Assessing Authority to redo the assessment afte....
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....the respondent, the petitioner has admitted that there were certain omissions because their factory was shifted during 2013-2014 from one circle to another circle and that the partner of the petitioner who appeared during the personal hearing stated that the omission occurred due to the loss of the documents during transit and undertook to pay the differential tax. 9. It was further submitted that the mistake was not committed wilfully and they have agreed to pay the escaped tax noticed in the revision notice dated 26.02.2018. It is in this background, the impugned order has been passed in revising the assessment on admissions of the petitioner's partner. 10. The respondent has stated that the writ petition is not maintainable and is devo....
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....opy of the centralised mechanism devised by the Commercial Tax Department is not available. It also appears that the Revision Petition has been recently dismissed. However, considering the fact that there is an admission of liability regarding suppression of sales turnover by the partner of the petitioner during a personal hearing before the respondent, I am of the view that there is no case made out for interfering with the impugned order. 15. In fact, but for the issue of first revision notice on 09.08.2016 to the petitioner based on the web report, the factum of suppression in the purchase turnover and the sales turnover would not have come to light. Therefore, there are no merits in this Writ Petition. 16. Therefore, while dismissing....