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2017 (10) TMI 1476 - HC - VAT and Sales TaxValidity of assessment order - assessment year 2004-05 - petitioner received pre-assessment notice, they have not filed objections, therefore the Revenue would have been justified in confirming the proposal in the revision notice - HELD THAT:- Apart from that, the impugned assessment order has been passed solely guided by the 'D3' report formulated by the Enforcement Wing Officers. Even in the para wise comments furnished by the learned Special Government Pleader by the respondent vide letter dated 02. 02. 2007, the same stand has been taken stating that the petitioner accepted the suppression before the Enforcement Wing. The Assessing Officer being an independent authority cannot be boundover by a 'D3' proposal. Thus, the impugned assessment order is completely flawed for the above errors. Penalty - HELD THAT:- The respondent has levied penalty on the ground of misuse of Form XVII. The petitioner filed an application under Section 55 of the TNGST Act to rectify the assessment order. This has been rejected by order dated 11. 10. 2006, stating that the machineries were not installed. Hence, the misuse of Form XVII occurred only during the assessment year 2004-05 and levy of tax and penalty under Section 23 of the TNGST Act is in accordance with law. The matter is remanded to the respondent for fresh consideration - petition allowed.
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