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Viki Industries Pvt. Ltd. Versus The Assistant Commissioner [CT] , The Joint Commissioner [CT]

2016 (9) TMI 828 - MADRAS HIGH COURT

Validity of decision taken by the Assessing Officer solely on the basis of report of Enforcement Wing - opportunity of being heard not provided to petitioner - TNVAT Act, 2006 - inspection conducted by Enforcement Officers in the place of business of petitioner - the decision in the case Madras Granites Private Limited Vs. Commercial Tax Officer, Arisipalayaam Circle, Salem and another [2002 (10) TMI 767 - MADRAS HIGH COURT] shall apply - Held that: - the decision in the case Madras Granites Pri .....

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rt can at best, be treated as an information or the first information to the Assessing Officer giving a cause of action for issuing the revision notice and nothing more can be attached to such a report given by the Enforcement Wing. It is thereafter, the entire proceedings are in the hands of the Assessing Officer who should exercise his statutory powers, apply correct legal principles and then take a decision in the matter. - Assessing Officer to apply his mind to arrive at a decision. Oppo .....

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er side, the writ petitions are taken up for final disposal. 2. The petitioner seeks for issuance of a writ of certiorarified mandamus to quash the intimation issued by the 1st respondent dated 12.08.2016 and further, to direct the 1st respondent to proceed with the adjudication for the assessment years 2007-08 to 2014-15 in the light of the objections submitted by the petitioner dated 01.04.2015. 3. The 1st respondent is the petitioner's Assessing Officer. For the Assessment Years 2007-2008 .....

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he petitioner has submitted his objections on 01.04.2015. Thus, in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006, the next step to be taken by the 1st respondent is to afford an opportunity of personal hearing to the petitioner and complete the issue after considering the documents filed by the petitioner and taking note of the stand raised in their objections. In fact, the petitioner was under a strong belief that they will be called upon to explain the matter. It is inter .....

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s and another [WP.No.13901/2013 etc batch dated 26.11.2014. Since no action was initiated by the 1st respondent, the petitioner submitted a representation on 09.08.2016 stating that they have received notice on 18.07.2016 from the Income Tax Department regarding the issues and they are facing serious problem due to the pendancy of the assessment before the 1st respondent and requested the 1st respondent to finalise the proceedings after accepting their reply dated 01.04.2015. For this representa .....

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e Department, nevertheless, he is the Assessing Officer of the 1st respondent and has got a statutory duty to complete the assessment in terms of the provisions of the Act and apply the proper legal principles and not solely to be guided by what his superior says. 4. In fact, this observation is in tune with the decision of the Hon'ble Division Bench of this Court in Madras Granites Private Limited Vs. Commercial Tax Officer, Arisipalayaam Circle, Salem and another reported in [2006] 146 STC .....

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r [CT], Enforcement. We find from the records that in D3 proposal, the Deputy Commissioner [CT], Enforcement, Salem, has not only determined the surplus turnover, but also determined the quantum of penalty that might be imposed on the dealer. Therefore, when the higher officer, viz., the Assistant Commissioner [CT], Enforcement, has directed the assessing officer to complete the assessment on the basis of the proposal in D3 form, we find that the assessing officer, who is lower in rank in the hi .....

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e basis of the directions of his higher authority in completing the assessments. We hold that the assessments are not sustainable in law. Accordingly, the orders of assessment in both the matters are liable to be quashed and consequently, the orders of the Special Tribunal, confirming the orders of assessment are also liable to be quashed. However, it is open to the assessing officer, viz., the 1st respondent herein, to pass orders of assessment afresh in accordance with law, after giving an opp .....

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