GHARPURE ENGG Vs. ASSISTANT COMMISSIONER (ST)

JUDGEMENT

(1.) Heard Mr.K.M.C.Arun Mohan, learned counsel for petitioner and Mrs.K.Vasanthamala, learned Government Advocate for Commercial Taxes Department.

(2.) The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the period 2013-14. The substantial addition to turnover is on the ground of mismatch of particulars between the details contained in the returns filed by the petitioner as compared with the annexures filed by the selling/purchasing dealers.

(3.) This very issue of mismatch has engaged the attention of this court and after a prolonged hiatus, the Special Commissioner/Commissioner of Commercial Taxes Department has issued Circular No.5 dtd. 24/2/2021 addressing the issue of mismatch. A procedure has been put in place to deal with the issues of mismatch involving a detailed examination and reconciliation of particulars using the good offices of the Assessing Officer of the concerned dealers as well as the selling/purchasing dealers.