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2018 (7) TMI 1427 - HC - VAT and Sales TaxJurisdiction - arbitrariness in exercise of powers - deviation proposal to his superior officer was rejected, the reasons for such rejection having not disclosed, the respondent stated that he is proceeding to issue the impugned notices - issuance of repeated notices - revision of turnover - suppression of facts or not?. Held that:- This Court has always stressed the point that the Assessing Officer is an independent authority and he cannot be directed to complete the assessment in a particular manner. Thus, if a superior officer directs the Assessing Officer to complete the assessment in the manner he proposes, then the purpose of creating an Assessing Officer and a procedure for assessment would be reduced to a mockery - In the instant case, it is clear that the Assessing Officer has been compelled by his superior officer namely the Joint Commissioner (ST), Enforcement II, Chennai-6. Apart from that, issuing repeated notices and calling upon the petitioner to submit their reply would amount to harassing a dealer and no useful purpose will be served in submitting a reply to the notices dated 18.5.2018, as already the respondent pre-judged the issue because he stated that the deviation proposal sent by him was rejected by his superior officer. The matters are remanded to the respondent for a fresh consideration - appeal allowed in part by way of remand.
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