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2018 (9) TMI 238 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act, 2006 - powers of Assessing Officer - the Joint Commissioner (ST), Enforcement-I, Chennai-6 vide proceedings dated 13.2.2018 rejected the deviation proposal and directed the respondent to implement the directions issued by the Enforcement Wing - Held that:- Assessing Officer is an independent officer, that no direction from a superior officer is binding on the Assessing Officers and that she is required to decide the case based on the reply filed by the dealer and the documents that may be produced. Therefore, the respondent should not be bound over by any direction issued by the Joint Commissioner and should be allowed to take a decision independently in the matter. The matters are remanded to the respondent for a fresh consideration - petition allowed by way of remand.
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