Circular no. 5/2021 should be followed while dealing with mis-match in VAT return: Madras HC

Tvl. Lakshmi Agency Vs State Tax Officer (Madras High Court) Madras High Court held that while dealing with the assessment made on the basis of computer generated mis-match report i.e. mis-match in VAT return should be dealt with as per procedure narrated in circular no. 5/2021 dated 24.02.2021. Facts- The petitioner has challenged an order of assessment dated 20.07.2021 passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006, relatable to the period 2011-12. The issue of mismatch has long plagued assessees and the Commercial Taxes Department and as early as in 2018, pursuant t...