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Tvl Seven Hills Medtech Systems Versus The Commercial Tax Officer

2016 (1) TMI 829 - MADRAS HIGH COURT

VAT assessment - AO disallowed the claim of sales return and imposed the tax on the ground that all the transactions were made prior to the date of VAT audit and the dealers have not produced the details before the Enforcement Wing Officials. - Held that:- Admittedly, according to the petitioner, the entire documents are very much available with the petitioner. Simply, for the reason that those documents had not been produced before the Enforcement Wing Officials, the respondent cannot deny to a .....

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lai, learned Additional Government Pleader for the respondent. 2. This writ petition is filed under Article 226 of the Constitution of India challenging the order of the respondent dated 22.7.2015 and to direct the respondent to consider the sales return. 3.1 The petitioner is a dealer in buying and selling medical equipments. On 04.09.2014, for the years 2009-10 to 2013-14, VAT audit was conducted by the officers of the Enforcement Wing at the place of business of the petitioner, during which t .....

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es and also filed copy of the monthly returns. On 22.07.2015, the revision order was passed by the respondent, without considering the objections filed and disallowed the claim of sales return and imposed the tax on the ground that all the transactions were made prior to the date of VAT audit and the dealers have not produced the details before the Enforcement Wing Officials. 3.2 According to the petitioner, when they appeared personally and shown the details of sales returns which were filed al .....

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VAT audit of the Enforcement Wing. The principles of natural justice has been violated and the assessing authority has not applied his mind independently. 3.3 According to the petitioner, as against the assessment order dated 22.07.2015, a rectification petition was filed by the petitioner on 27.08.2015 as contemplated under Section 84 of the Act. However, without affording a reasonable opportunity of being heard in person, the said petition was rejected erroneously on 10.09.2015. Hence, the pet .....

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les return details filed by the petitioner along with monthly returns. That apart, according to the learned counsel for the petitioner, the respondent ought to have considered the materials independently and come to his own conclusion in the order of assessment. However, from a perusal of the impugned order, it is crystal clear that the respondent has not applied his mind independently. The reason given by him is that the dealers had not produced the related documents before the Enforcement Wing .....

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the respondent vitiates the entire proceedings and therefore the assessment order is bad in law. 4.3 Further, according to the learned counsel for the petitioner, when rectification petition is filed by the petitioner, before passing an order, an opportunity of personal hearing should be given to the petitioner. However, without doing so, rejection order came to be passed by the respondent. 4.4 When this Court posed a question as to whether Section 84 application be directed to be considered si .....

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ng influenced by any of the findings given by the Enforcement Wing Officials, however, the impugned order was passed without doing so. Accordingly, at the request of the learned counsel for the petitioner, the case was adjourned for filing better affidavit. 4.5 Today, When the matter is taken up for hearing, better affidavit was filed by the learned counsel for the petitioner and based on the averments made therein, the learned counsel for the petitioner has prayed for allowing of the writ petit .....

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For the assessment years in question, proposing tax liability, notice was issued on 22.05.2015, for which, the petitioner filed a reply on 19.06.2015. The main allegation levelled against the petitioner by the respondent is that they did not produce any of the records and documents when the inspection was conducted by the Enforcement Wing Officials. According to the respondent, the inspection was conducted on 04.09.2014, a revision of assessment notice was issued on 22.05.2015, for which a reply .....

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of this Court made it very clear that when records are produced before the authority concerned, the same should be considered by the authority concerned and by applying his mind independently in the issues related to the assessment, should pass appropriate orders, after affording due opportunity. 9. At this juncture, it is relevant to extract below the operative portion of the said Judgment:- "4. No doubt, the assessing officer issued pre-assessment notice including the notice for levy of .....

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nforcement, has directed the assessing officer to complete the assessment on the basis of the proposal in D-3 form, we find that the assessing officer, who is lower in rank in the hierarchy of officers, is bound by the said direction, and the records also show that the assessing officer has not independently applied his mind, but adopted the sales turnover as found in D-3 proposal and also levied the penalty in the manner indicated in D-3 proposal. It is well settled that the assessing officer i .....

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