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 to several decisions of this Court, the Special Commissioner/Commissioner of Commercial Taxes had directed the Assessing Authorities to keep assessments relating to mismatch of particulars in abeyance till a proper and appropriate scheme be formulated for addressing this issue.

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