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2016 (11) TMI 462 - MADRAS HIGH COURT

2016 (11) TMI 462 - MADRAS HIGH COURT - TMI - Revision of assessments - principles of natural justice - Held that: - It is a settled legal position that the Assessing Officer is an independent statutory Authority, who has to consider the dealer's objections, when they respond to the pre-revision notices and cannot be solely guided by the report of the Enforcement Wing Officials and if done so, it would amount to abdication of the statutory duty cast upon the Assessing Officer. In fact, what has .....

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J. For the Petitioner : Mr. Joseph Prabakar For the Respondent : Mr. K. Venkatesh ORDER Heard Mr.Joseph Prabakar, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate (Taxes), appearing for the respondent, in all the writ petitions. By consent of the learned counsel for both sides, the writ petitions are taken up for final disposal. 2. The petitioner, in all these writ petitions, is a company incorporated under the Indian Companies Act, 1956, engaged in t .....

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ng Officials of the Department was conducted in the business premises of the petitioner from 22.03.2016 to 14.07.2016. As a result of such inspection, the respondent / Assessing Officer of the petitioner proposed to re-open the assessments for all the assessment years mentioned above, by issuing pre-revision notices, dated 04.08.2016. 5. The notices issued are almost identical and three defects were pointed out, namely, that the petitioner has effected purchases from the registration cancelled d .....

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the ground of mis-match between the annexures of the petitioner and the selling dealers. The other issues are only marginal. 6. On receipt of the pre-revision notices, the petitioner submitted their interim reply, dated 20.09.2016, stating that so far as the purchases effected from the registration cancelled dealers are concerned, the petitioner had voluntarily reversed the input tax credit and it was pointed out that the cheques for such reversal have been handed over to the Enforcement Wing Of .....

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e collecting details with regard to the alleged mis-match. These objections were received by the respondent on 29.01.2016, which is not in dispute. 7. While completing the assessment, the respondent has referred to the petitioner's objections and curiously neither waited for the petitioner to furnish the details nor afforded an opportunity of personal hearing, but proceeded to confirm the proposal in the pre-revision notices on the ground that it has to be done to safe-guard to the interest .....

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e Enforcement Wing Officials and if done so, it would amount to abdication of the statutory duty cast upon the Assessing Officer. In fact, what has been done by the respondent is clearly an abdication of his statutory duties. 8. With regard to the assessment year 2014-15, while issuing pre-revision notice, dated 04.08.2016, the respondent stated that the petitioner has reported purchases from certain dealers during the said year and availed input tax credit of ₹ 10,17,42,166/- and on recei .....

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