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2016 DIGILAW 484 (MAD)

V. v. V & Sons Edible Oils Limited VS Commercial Tax Officer -I (FAC)

2016-02-09

B.RAJENDRAN

body2016
ORDER : The prayer in the Writ Petition is for a Writ of Certiorari to call for the records of the respondent in his impugned proceedings in Tin. 33175721640/2013-14 and quash the pre-revision notice dated 04.01.2016. 2. Mr. R. Karthikeyan, learned Additional Government Pleader takes notice for the respondent. 3. By consent, the writ petition itself is taken up for final disposal. 4. The learned Senior Counsel appearing for the petitioner would state that the notice is agreeable to give all the particulars in respect of the four items out of five items. The only grievance of the petitioner is that in respect of mismatch, he seeks bill number or invoice number as per the Circular issued by the Department. Without invoice number, the petitioner is not able to give the particulars. 5. This matter is covered by the judgment of this Court reported in 2014-15 (20) TNCTJ 205. 6. The learned Additional Government Pleader appearing for the respondent submits that no doubt, in the very annexure itself, all the bills are given. According to him, it is suffice. But, if the petitioner specifically wants invoice number so mismatched, he further submits that the respondent is ready to give such details. 7. In view of the above submissions made by the learned Additional Government Pleader appearing for the respondent, this Court directs the respondent to give the details along with invoice details as per the Circular of the respondent within one week. On such receipt of the same, the petitioner is directed to give proper explanation to the authority within one week thereafter receiving the particulars and on such explanation being made, the authority is directed to pass appropriate orders on merits and in accordance with law within a period of one week from the date of receipt of a copy of this order. As far as the other aspects are concerned, they will give their explanation and other details to the department within the above given time. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected Miscellaneous petition is closed.