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2016 (12) TMI 755 - MADRAS HIGH COURTValidity of order of assessment - change in place of business - assessment circle has been now shifted to the jurisdiction of the second respondent - principles of natural justice - Held that: - On a bare perusal of the impugned assessment order, dated 06.01.2015, it shows that the petitioner did not have any opportunity to submit their objections and the impugned assessment order has been passed without even issuing a show-cause notice. This is sufficient to hold that the impugned order has been passed in violation of principles of natural justice. Nevertheless, in respect of the transactions covered by the 'C' forms, the first respondent has given credit to the those 'C' forms and applied the concessional rate of tax. But, however, with regard to the transactions not covered by 'C' forms, the higher rate of tax has been imposed and the export documents were not called for and considered. Therefore, the claim for exemption was totally disallowed - Since this Court has convinced that the impugned assessment order dated 06.01.2015 is in violation of principles of natural justice, the same is required to be set-aside in so far as revised higher rate of tax in respect of transactions not covered by 'C' forms and in respect of dis allowance of the exemption on account of not considering the export documents and transit sale documents. Therefore, to that instant, the impugned order dated 06.01.2015 is quashed. Having held so, the impugned demand, dated 28.04.2016 also required to be set-aside with further directions. At this juncture, it is relevant to point out the Circular issued by the Principal Commissioner, dated 28.02.2011 with regard to acceptance of the statutory forms - The above circular issued by the Commissioner binds the assessing officer. Therefore, belated production of Form 'C' declarations cannot be a sole ground to reject the same. That apart, the first respondent while completing the assessment did not consider the export sale documents and the transit sale documents nor those documents were called for, but assessment was completed ex-prate. Therefore, Form 'C' declarations that the petitioner may produce and the export documents and the transit sale documents should be considered by the second respondent. The Writ Petition is allowed and the impugned order order is set-aside and the matter is remanded to the second respondent for fresh consideration, who shall direct the petitioner to appear for personal hearing and permit the petitioner to produce Form 'C' declarations, export documents and transit sale documents etc., and on perusal of those documents and after hearing the petitioner's objections, the assessment shall be redone in accordance with law - appeal allowed by way of remand.
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