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2021 (3) TMI 958 - HC - VAT and Sales TaxPrinciples of Natural Justice - the respondent has not at all considered the materials from an independent perspective - petitioner's stand was rejected and the proposals set out in the show cause notices were confirmed - HELD THAT:- The petitioner has projected his defence in the replies. Along with the notices, documents have also been enclosed. The petitioner's counsel would further claim that when the personal hearing took place, the documents were produced. But his core argument is that the respondent did not independently apply his mind. The petitioner's counsel would strongly contend that the respondent though a quasi judicial officer chose to go-by the stand of the Enforcement Wing Officials - The assessing authority chose to overrule all the objections of the petitioner as untenable in a single line. It is obvious that the respondent has not at all considered the materials from an independent perspective. The respondent has merely reproduced the stand of the Enforcement Wing Officials and has not dealt with the issue independently. A learned Judge of this Court in AMUTHA METALS VERSUS COMMERCIAL TAX OFFICER, MANNADY (EAST) ASSESSMENT CIRCLE, CHENNAI [2007 (3) TMI 677 - MADRAS HIGH COURT] held that if the reasoning stated by the Enforcement Officials is taken as correct reason, there is no need for the assessing officer to be there to frame the assessment. The Enforcement Wing Officials themselves would have framed the assessment - Under the statutory provisions, it is expected from the assessing officer to consider the objections and either accept or reject the same by giving valid reasons by applying his mind. This approach has not at all been adopted in the case on hand. The matter is remitted to the file of the respondent to pass orders afresh in accordance with law - Petition allowed by way of remand.
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