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2017 (1) TMI 686 - MADRAS HIGH COURTValidity of assessment order - natural justice - The grievance of the petitioner is that the second respondent, viz., the petitioner's Assessing Officer without issuing any notice and inviting any objections from the petitioner has completed the Assessment under the CST Act, for the year 2014-15 - is assessment order valid? Held that: - the Assessing Officer is an independent Statutory Authority, who has to complete the Assessment by considering the objections raised by the dealer and he cannot be a mouthpiece of the Enforcement Wing or Audit Party. The report submitted by the Audit can at the best be an information to the Assessing Officer, which may give a cause of action for issuing a pre-revision notice. After issuance of notice, when the dealer submits its objections, there is a statutory duty on the part of the Assessing Officer to consider the objections on all aspects and then, complete the Assessment, by passing a speaking order, after affording an opportunity of personal hearing. If the Assessing Officer fails to do so, it would amount to abdication of statutory duty cast upon the Assessing Officer, which is more than sufficient to set-aside the impugned order. Impugned assessment order is set-aside - petition allowed - matter on remand - decided in favor of petitioner.
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