Madras HC direct VAT dept to follow circular addressing mismatch issue

Gharpure Engg. & Construction (Pvt) Ltd Vs Assistant Commissioner (ST) (Madras High Court) The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 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. This very issue of mismatch has engaged the attention of this court and after a prolonged hiatus, the Special Commissioner/Commissioner of Comme...