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M/s. Yoga Agency Versus The Assistant Commissioner (CT) , The Joint Commissioner (CT) , The Deputy Commissioner (CT)

Writ of prohibition – reassessment – independence of judgement – Held that: - the Assessing Officer cannot be solely guided by the proposals given by the Inspecting Officers, but has to independently apply his mind and discharge duties enshrined on t .....

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MP Nos.17047 & 17048 of 2016 - Dated:- 10-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. V. Sundareswaran For the Respondents : Mr. Manokaran Sundaram ORDER Heard Mr.V.Sundareswaran, learned Counsel appearing for the petitioner and Mr.Manokar .....

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of the Tamil Nadu Value Added Act, 2006, (TN VAT Act), has filed this Writ Petition, seeking for issuance of a writ of prohibition to prohibit the first respondent/Assessing Officer from proceeding with re-assessment, pursuant to the notice issued fo .....

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pondent would independently look into the matter, since the notice which has been issued by the first respondent dated 20.04.2016, states that the petitioner's objections were sent to the Deputy Commissioner (CT), Zone III, for deviation against .....

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pendently apply his mind and would straight away confirm the D3 proposal. 4. On a perusal of the notice dated 20.04.2016, this Court is of the view that the apprehension of the petitioner is reasonable, since already the Assessing Officer has pre-dec .....

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ed by me in the case of Narasus Roller Flour Mills Vs. C.T.O., Enforcement Wing, Sankagiri [(2015) 81 VST 560]. 5. The relevant portion in the decision in (2006) 146 STC 642 (cited supra) reads as follows : "It is well settled that the Assessing .....

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ng Officer has acted on the basis of the directions of the higher authority in completing the assessment. We hold that the assessments are not sustainable in law." 6. This Court pointed out in the decision reported in (2015) 81 VST 560 (cited su .....

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