Discussed the validity of preassessment notices challenging mismatched data between returns. Held petitions premature as per precedent but allowed proceedings to continue since specific third-party details were already available. Dismissed petitions.
Writ Petitions dismissed as premature; petitioner directed to appear before Assessing Officer on 26.11.2020.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 29.10.2020
Coram
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.15213, 15237, 15240, 15231, 15232 and 15236 of 2020
and WMP.Nos.19054, 19057, 19058, 19063, 19064 and 19066 of 2020
Om Electronics
rep. by its proprietor B.Manthiram ... Petitioner in all WPs
vs.
State Tax Officer, Koyembedu Assessment Circle, No.4/109, First Floor, Bangalore NH Road, Varadharajapuram, Chennai - 600 123.
... Respondent in all WPs
PRAYER in all WPs : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarfied Mandamus to call for the impugned notice of the respondent passed in TIN/33761342881/2009-10, 2013-14 2014-15, 2010-11 2011-12 and 2012-13, dated 30.07.2020 (received on 17.09.2020) and quash the same and further direct the respondent to defer the issue of notice till the central mechanism is framed on the mismatch issue as per the order dated 01.03.2017 of this Hon'ble Court since reported in 99 VST 343 in the matter of M/s.JKM Graphic Solutions private Limited V. CTO.
For Petitioner : Mr.N.Murali in all WPs.
Ms.G.Dhana Madhiri, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed with the matter. By consent of both parties, these Writ Petitions are taken up for final disposal even at the stage of admission.
Sd/Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar To The State Tax Officer, Koyembedu Assessment Circle, No.4/109, First Floor, Bangalore NH Road, Varadharajapuram, Chennai - 600 123. +6ccs to M/s.N.Murali, Advocate Sr.35096 +1cc to the Government Pleader Sr.35130 W.P.Nos.15213, 15237, 15240, 15231, 15232 and 15236 of 2020 and WMP.Nos.19054, 19057, 19058, 19063, 19064 and 19066 of 2020 rp[co] srg 04/12/2020
2 issues framed by the court
Whether the Writ Petitions challenging preassessment notices for mismatched sales and purchases are premature pending the constitution of a central data sharing mechanism.
Whether the Assessing Authorities are barred from obtaining details on a case-specific basis before the central mechanism is fully operational.
Colour shows how this judgement treated each authority
M/s. JKM Graphic Solutions Private Limited v. Commercial Tax OfficerRelied on¶2
99 VST 343; M/s.JKM Graphic Solutions private Limited V. CTO
M/s. JKM Graphic Solutions Private Limited v. Commercial Tax OfficerReferred¶19
99 VST 343
1 provisions across 1 enactments
Om Electronics
State Tax Officer, Koyembedu Assessment Circle
DR. JUSTICE ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
