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2017 (12) TMI 684 - HC - VAT and Sales TaxLevy of penalty u/s 27(3)(c) of TNVAT Act - the respondent alleged that there is sales suppression (stock difference) and computed the tax payable by the petitioner - Held that: - the respondent, being an independent Statutory Authority in the capacity of Assessing Officer of the petitioner, is required to examine the objections filed by the petitioner on merits and in accordance with law. However, the respondent did not do so, but completed the assessment and passed the impugned assessment order solely on the ground that the petitioner has already accepted the omission at the time of inspection. The manner, in which, the petitioner completed the assessment is a clear abdication of the statutory duty cast upon the respondent. Merely because there is a proposal from the Enforcement Wing Officials, that cannot be as a gospel truth to accept as it is and has to consider the objections of the assessee and then take a decision. It was found that the Assessing Officer had acted on the basis of the direction of the higher authorities and accordingly, the assessment order was quashed - the impugned assessment is illegal, devoid of reasons and liable to be set aside - petition allowed - matter is remitted back to the respondent for a fresh consideration - petition allowed by way of remand.
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