TMI Blog2016 (9) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... evision notice - Held that: - Assessing Officer is a Statutory Authority, who has to complete the Assessment in accordance with law and not be solely guided by the report of the Enforcement Wing and at best such report should be treated as an information and a cause of action for issuing a show cause notice. Once the dealer files their objections, the Assessing Authority is expected to independently apply his/her mind to the factual details and the legal positions pointed out by the dealer and then take a decision in accordance with law. The petitioner directed to submit a representation to Assessing Officer, clearly indicating the documents which they require. On receipt of the representation, the Assessing Officer, shall address the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with necessary instructions. 2(i) The petitioner who is a registered dealer on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax, 2006 [TNVAT Act], and Central Sales Tax Act, 1956, has come forward with W.P.No.28573 of 2016, for issuance of directions to the respondent to furnish the records in support of the alleged purchases and sales effected through containers, and for permitting the petitioner to conduct the cross examination of the 3rd parties as per the request made by the petitioner vide their representation dated 27.06.2016 and conduct a detailed enquiry, before proceeding with the Revision Notices in TIN Nos.33321101787/2013-2014 2011 2012 dated 18.03.2016 and thereafter, permit the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has received the copy of the report from the Assistant Commissioner (CT), Central Enforcement Wing, Zone-1, only in January, 2010, after which the pre-revision notices have been issued. 5.The learned Additional Government Pleader has produced the Assessment File maintained by the respondent, from which it is seen that the issues referred to in the pre-revision notices, are verbatim repetition of the report of the Enforcement Wing. Thus, it appears that the respondent has not taken a decision in the matter, but, has verbatim extracted the observations of the Enforcement Wing Officials. 6.This Court pointed out to the Assessing Officer that she is a Statutory Authority, who has to complete the Assessment in accordance with law and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment to take stringent efforts to detect the person who has made all those transactions by fraudulently using their name and style of business, TIN Number and CST Number to evade tax due to the Government. In fact, the Assessing Officer has also extracted the observations of the Enforcement Wing officials, where the Officials of the Enforcement Wing has recorded that they have not accepted the stand taken by the dealer. 8.Be that as it may, now the factual position has been clarified by the Assessing Officer herself and it is clear from the records that the Assessing Officer does not have any material evidence, except the report of the Officials of the Central Enforcement Wing, Zone-1. Therefore, even if the petitioner makes a request ..... X X X X Extracts X X X X X X X X Extracts X X X X
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