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2016 (9) TMI 665 - MADRAS HIGH COURT

2016 (9) TMI 665 - MADRAS HIGH COURT - TMI - Issuance of directions to the respondent to furnish the records in support of the alleged purchases and sales effected through containers - permitting the petitioner to conduct the cross examination of the 3rd parties - conduct a detailed enquiry, before proceeding with the Revision Notices and permit the petitioner to file their final objections and grant a personal hearing - receipt of the copy of the report from the Assistant Commissioner (CT), Cen .....

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ority 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 Assistant Commissioner (CT), Central Enforcement Wing-I, Chennai-6, inform about the directions issued by Court and r .....

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Officer shall complete the assessment by independently applying her mind to all the issues that may be pointed out by the petitioner in their objections, after receiving the documents - petition disposed off - decided in favor of petitioner. - W.P.Nos.28573 & 28574 of 2016 & WMP Nos.24654 & 24655 of 2016 - Dated:- 18-8-2016 - Mr. JUSTICE T.S.SIVAGNANAM For the Petitioner: Mr.K.Soundararajan For the Respondent: Mr.S.Kanmani Annamalai Addl.Government Pleader O R D E R Heard Mr.K.Soundararajan, le .....

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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 Revi .....

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ination of the 3rd Parties and conduct a detailed enquiry, before proceeding with the Revision Notice in TIN No.33321101787/2011-2012 dated 18.03.2016 and thereafter, permit the petitioner to file their final objections and grant a personal hearing. 3.When the case was heard for admission on 17.08.2016, on going through the pre-revision notices, this Court found that the authority has virtually pre-decided the matter and prima facie the Court was of the opinion that the said notices have virtual .....

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ng Officials. Though inspections were conducted during 2014, the Assessing Officer would state that she 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 .....

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ow 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. In fact, even before the Enforcement Wing, the petitioner denying the entire transactions and stated that without giving any evidence or documents, as to on what basis, the Enforcement Wing Officials came to the conclusion that the petitioner had ef .....

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seller who made the alleged sales and the address of the transporters of such transactions. Further, the dealer pointed out that it would be against the principles of natural justice to expect them to submit explanation for the alleged transactions in the absence of correct and complete records. Further, the dealer has also requested the Department 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 .....

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