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2016 (9) TMI 1009 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act, 2006 - surprise inspection conducted by the Officials of the Enforcement Wing at the place of petitioner's business premises - report filed by the Deputy Commissioner (CT) Enforcement South, dated 21.09.2011, pointing out certain defects - deviation proposal, subitted by assessing officer disagreeing with the views expressed by the Deputy Commissioner (CT) Enforcement South , dated 21.09.2011 - the Deputy Commissioner (CT) Enforcement South, in response to the deviation proposal, issued a two line order, directing the respondent/Assessing Officer to comply with his communication, dated 21.09.2011 - is the assessment made by the assessing officer merely on the basis of proposal sent by enforcement wing is justified and the assessment order issued is valid? Held that: - the Assessing Officer, under the Act, has been conferred powers to independently consider the matter, and, at best, the information furnished by the Enforcement Wing, or Inspecting Officer, could be considered to be in the nature of a first information, and based on such information, if the Assessing Officer proposes to issue a show cause notice, then, he is required to call for explanation from the dealer, and then, it is incumbent upon the Assessing Officer to give his/her own independent reasons, and to pass orders, either accepting the case of the dealer, or rejecting it. However, this basic principle, as to how the assessment has to be made, has not been followed in the instant cases, and since the assessment has been made by the respondent/Assessing Officer, blindly accepting the proposal sent by the Deputy Commissioner (CT) Enforcement South, the impugned orders have to be held to be not sustainable, calling for interference. Order of assessment quashed - matter remanded to the respondent for fresh consideration, who shall independently consider the petitioner's objection, without being, in any manner, influenced by the proposal sent by the Deputy Commissioner (CT) Enforcement South, dated 21.09.2011, and redo the assessment after affording opportunity of personal hearing to the petitioner - petition allowed - decided in favor of petitioner.
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