TMI Blog2016 (11) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Enforcement Wing also does not satisfy the principles of natural justice - There will be a direction to the Commercial Tax Officer (Enforcement) Group III, Coimbatore to consider the petitioner's objections/ clarifications, afford an opportunity of personal hearing, consider all the documents and thereafter give a reply after recording reasons petition allowed - decided in favor of petitioner. - Writ Petition Nos.35694 to 35702 of 2016 & WMP.Nos.30681 to 30689 of 2016 - - - Dated:- 7-10-2016 - MR. T.S.SIVAGNANAM, J. For The Petitioner : Mr. R.L.Ramani, SC for Mr.B.Raveendran For The Respondents : Mr. K.Venkatesh, GA COMMON ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondents. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was refused to be done. However, the Manager (Accounts) of the petitioner company had given a statement before the Commercial Tax Officer (Enforcement) Group III, Coimbatore on 31.12.2015. In the said statement, the Manager (Accounts) of the petitioner stated that the petitioner, though does not accept any of the defects pointed by the officials of the Enforcement Wing, would file a reply to the audit points along with correct and complete accounts details before the concerned Assessing Officer within a month. Subsequent to the statement dated 31.12.2015, clarifications were sent to the concerned Commercial Tax Officer on all the issues. A copy of the said clarifications dated 8.2.2016 has been filed in the typed set of papers at pag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e noticee, the concerned Authority will consider his reply in an effective manner. 7. This is so, because issuance of a show cause notice is not empty formality, but a statutory requirement and a requirement should be complied with by the Authority to satisfy the principles of natural justice. If the Authority has pre-judged the issue at the stage of a show cause notice, the submission of the reply to the show cause notice itself would become a farce. 8. The learned Government Advocate appearing for the respondents has pointed out that in the show cause notices, the second respondent has given an option to the petitioner to pay tax or file a reply. 9. In the considered view of this Court, this submission will not cure the defect, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. 12. As already pointed out, in the statement of the Manager (Accounts) of the petitioner company having not admitted any of the defects pointed out by the officials of the Enforcement Wing, they have undertaken to file a detailed reply. They also submitted a reply. Therefore, in spite of the reply given by the petitioner, if the Enforcement Wing Officials wanted to send a proposal to the petitioner through the Assessing Officer demanding tax or reversal of input tax credit, then the petitioner is entitled to know the basis of such proposal. Even assuming that such a decision is taken behind the back of the petitioner, if it is sought to be put against the petitioner and if a demand is raised on the petitioner, such material is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. If, for any reason, the Enforcement Wing Officials do not agree with the objections/ clarifications given by the petitioner, the petitioner is entitled to know the basis and reasons for such disagreement. This having not been furnished, the conduct of the officials of the Enforcement Wing also does not satisfy the principles of natural justice. 15. Accordingly, the writ petitions are allowed and the impugned notices are set aside. No costs. Consequently, the above WMPs are closed. 16. There will be a direction to the Commercial Tax Officer (Enforcement) Group III, Coimbatore to consider the petitioner's objections/ clarifications dated 8.2.2016, afford an opportunity of personal hearing, consider all the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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