Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1260 - MADRAS HIGH COURTPrinciples of Natural Justice - validity of assessment - non application of mind on the part of the respondents - Held that: - this court can safely presume that the respondent had passed these impugned orders solely for the purpose of implementing the proposal given by the Enforcement Wing, which should not have been done, as pointed out by this Court, in several decisions, that the report of the Enforcement Wing can, at best, be a cause of action, for issuing show cause notice. Once the dealer files objections, the Assessing Officer has to independently apply his mind and take a decision on the facts placed before him - matters are remanded back to the respondent, for fresh consideration - appeal allowed by way of remand.
|