TaxTMI 
TaxTMI 
2021 (11) TMI 1152
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....ral writ petitions were filed. Ultimately, an order came to be passed by this Court in JKM Graphics Solutions Private Limited Vs. The Commercial Tax Officer, [2017] 99 VST 343 (Mad.), W.P.No. 105 of 2016 vide order dated 01.03.2017. 2. A learned Single Judge of this Court had referred to the practice followed in Maharastra as far as the mismatch is concerned and directed the respondents to frame appropriate circulars with guidelines to deal with such mismatch. The department had also filed a writ appeal and also filed a review of the said order and eventually the review petition No.173of 2018 came to be dismissed on 12.02.2021. Pursuant to the dismissal of the review petition in Review Petition No.173 of 2018 in W.P.No.5007 of 2016....
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....ourt of Madras in a batch of cases involving in denial of input tax credit or arising of tax liability due to purchase and sales suppression on the basis of the computer generated mismatch report from the Annexure I and II of the returns of the purchaser vis-a-vis seller, has directed that the Commissioner of Commercial Taxes to evolve/devise a mechanism/procedure to exclusively deal with such cases (herein after called as mis-match) in a holistic manner and thus resolve / enable resolution of all such issues under TNVAT Act in its order 1st cited. 2. A review was filed against the orders of the Hon'ble High Court to devise the procedure to reconcile the mismatch. The Hon'ble High Court has dismissed the review ap....
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....IN, invoice number, date, category of transaction , etc.,. 2. The seller/purchaser reports the transaction in the manually filed original/revised return. 3. Purchaser reporting the transaction related to a Financial Year / Month in the subsequent Financial Year / Month 4. Difference noticed in data as per Annexures I and II between the actual reporting by the dealer in the TNVAT returns and data migrated in the TNCTD Portal 5. Seller/purchaser is unable to file returns due to cancellation of registration and the revision petition preferred by them is pending 6. The seller/purchaser fails to report the transactions and evades the payment of tax. 7. The transactions are fictitious and the input ....
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....cile the same. After the receipt of reply and after due enquiry, the Original Assessing Authority finds that the seller has effected the transaction shall make a request to Other End Assessing Authority through email (zimbra mail) marking copy to concerned DC and JC and seek for the requisite details of verification. If on enquiry Original Assessing Authority is of the view buyer has made bogus claim / wrong claim, by being involved in bill trading by producing bogus invoice, etc., the buyer shall be assessed to tax/reversal of ITC, as the case may be, then the Original Assessing Authority shall pass appropriate orders in accordance with provisions of the TNVAT Act, 2006. 3.3.4 The Other End Assessi....
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....ailable. However, if the dealer is non-existent the Assessing Officer may proceed to make an assessment on the basis of material on record in accordance with law. The entire process involving issue of show cause notice till final order may be completed within a period of 180 days. Document 4 3.3.6 The Territorial Deputy Commissioners shall oversee the work and ensure that the verification reports are promptly be sent and the cases are finalized without any undue delay. 4. In the cases where the seller has not filed returns, best of judgment assessment could be initiated under section 22(4) of the TNVAT Act 2006. Further in the cases for the assessment year upto 2013-14, where revision was already initiated under....