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2016 (11) TMI 298 - HC - VAT and Sales TaxReversal of ITC - Escape assessment - Demand - Penalty - Pre-assessment notice - Held that: - in the impugned final assessment order, is not able to show any line of reason as to how the petitioner deserved the reversal of ITC and also how the petitioner has committed any error in respect of levy of purchase tax under Section 12 of the Act - there is no logical finding on the part of the Authority to conclude against the petitioner de hors the objections raised by him, is inclined to set aside the impugned pre-assessment order. Regarding escape assessment and penalty - In this case, as rightly pointed out, when the objections given by the petitioner to the pre-assessment notice dated 11.12.2015 that the respondent ought to have issued notice of assessment under Central Sales Tax Act, 1956, separately, since it is a different enactment, nowhere, the Commercial Tax Officer has answered the same. This Court finds it difficult to accept the said proposal for the reason that the impugned was passed without a final conclusion by the Commercial Tax Officer, Theni-II Assessment Circle - At any rate, being a quasi judicial authority, when pre-assessment notice was issued relating to the estimated turnover of ₹ 8,70,258/-, the petitioner should have been given an opportunity to show cause for levying of taxes and penalty with regard to the turnover - Petition allowed by way of remand.
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