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2016 (10) TMI 559 - MADRAS HIGH COURTDenial of exemption on sale of cotton hank yarn - levy of penalty u/s 27(3) of the TNVAT Act, 2006 - audit conducted by officials of the Enforcement Wing - reliance placed on findings of Enforcement Officials - Held that: - The Assessing Officer, being a Statutory Authority, is bound to independently consider the objections given by the dealer and not mechanically be guided by the observations of the officials of the Enforcement Wing. That apart, there are no reasons assigned by the respondent for not accepting the elaborate objections given by the petitioner. In fact, identical observations have been made for all the four assessment years, though the petitioner had filed separate objections for all the assessment years. Thus, the impugned orders are held to be one without any reasons and outcome of a total non application of mind. These are good and sufficient reasons to interfere with the impugned orders - petition allowed - matter remanded for fresh consideration after giving an opportunity of being heard - decided in favor of petitioner.
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