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2016 (9) TMI 828 - HC - VAT and Sales TaxValidity of decision taken by the Assessing Officer solely on the basis of report of Enforcement Wing - opportunity of being heard not provided to petitioner - TNVAT Act, 2006 - inspection conducted by Enforcement Officers in the place of business of petitioner - the decision in the case Madras Granites Private Limited Vs. Commercial Tax Officer, Arisipalayaam Circle, Salem and another [2002 (10) TMI 767 - MADRAS HIGH COURT] shall apply - Held that: - the decision in the case Madras Granites Private Limited should be an eye-opener for the Assessing Officer to act as an independent authority. The procedure of sending the deviation proposal to the Enforcement wing is an internal matter. The statute does not state that the Assessing Officer, should act as per the dictates of the Enforcement Wing. The pre-revision notices were issued to the petitioner pursuant to an inspection by the Enforcement Wing in the business premises of the petitioner. In recent decisions, it was held that the report can at best, be treated as an information or the first information to the Assessing Officer giving a cause of action for issuing the revision notice and nothing more can be attached to such a report given by the Enforcement Wing. It is thereafter, the entire proceedings are in the hands of the Assessing Officer who should exercise his statutory powers, apply correct legal principles and then take a decision in the matter. Assessing Officer to apply his mind to arrive at a decision. Opportunity of being heard to be provided to the petitioner - petition disposed off - decided in favor of petitioner.
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