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2022 (8) TMI 772 - HC - VAT and Sales TaxValidity of assessment order - Validity of notice issued - Refund claim alongwith interest - undue and disproportionate reliance upon the report/proposals of the enforcement authorities and not enough independent application of mind by the authority - HELD THAT:- While an assessing officer is certainly entitled to refer to the findings and observations of the enforcement authorities, the finalisation of the assessment must be on his own initiative and application of mind - The assessment must be a function of the independent labour of the assessing officer rather than containing mere reference to the materials found by enforcement and their conclusions. Pursuant to the remand, the petitioner has received the impugned notice dated 18.03.2019, calling upon it to file its objections to the assessment proposals with supporting records. Though styled as notice, the impugned communication, conveys as much finality as an order and the petitioner thus apprehends that the officer has pre-determined the issues - seeing as the communication impugned is a notice it would be appropriate for the petitioner to appear before the Authority and make its case. The Assessing Authority will ensure that the proceedings before him are completed in close compliance with the observations and conclusions of the Appellate Authority. Initiation of proceedings of recovery by issuance of Form-U to the Bank - HELD THAT:- The appellate order had been received by the Assessing Authority only on 28.02.2017. In the meanwhile, based upon the Form-U issued to the Bank, the Bank had handed over the Demand Draft to the Assessing Authority on 09.12.2016 that had been sent for encashment on 12.12.2016 and encashed on 20.12.2016 - there are no irregularity in the procedure followed. Though the proceedings for recovery are unfortunate seeing as the original order of assessment has been set aside and remanded for de novo consideration, in the preceding paragraphs, a time frame has been set for completion of the proceedings in remand. Thus, and as the conclusion of the de novo proceedings is imminent, mandamus, as sought for, is not issued now. Petition disposed off.
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