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2017 (9) TMI 438 - HC - VAT and Sales TaxJurisdiction - whether the first respondent being an Enforcement Wing Officer has no jurisdiction to call upon the petitioner to file objections or to produce books of account or to attend the personal hearing and the manner in which the notices have been issued and its tenor will clearly establish that the petitioner has been threatened and coerced to submit to the jurisdiction of the first respondent? - Held that: - the first respondent, being an Enforcement Wing official, cannot usurp the powers of the assessing officer. All that can be done is to prepare a report based on the inspection conducted in the place of business of the petitioner and it can at best give cause of action for issuing a revision notice and upon issuance of the revision notice by the assessing officer and inviting objections from the dealer, the assessing officer has to independently consider the objections and take a decision in the matter uninfluenced by any observations made by the Enforcement Wing official in the D3 proposal. Thus, the notices issued by the first respondent cannot be enforced - the notices issued by the first respondent dated 26.09.2016 are held to be non-est in the eye of law - petition allowed - decided partly in favor of petitioner.
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