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2016 (11) TMI 809 - MADRAS HIGH COURT

2016 (11) TMI 809 - MADRAS HIGH COURT - TMI - Reversal of ITC - sales suppression - principles of natural justice - Held that: - if the Assessing Officer was of the view that the part of the objections raised by the petitioner were reasonable, then it would have been appropriate for the first respondent to have issued a notice to the petitioner to appear in person along with the records and clarify all the issues. If that had been done, the present Writ Petition itself could have been avoided. A .....

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s been passed, the matter is before this Court and the order has been challenged. Therefore, the Assessing Officer who is a Statutory Authority under the Act, is required to independently apply his mind to all the issues and pass such an order and it would be appropriate for the Assessing Officer to call upon the assessee and direct him to explain all the transactions and after considering the records produced by the dealer the Assessing Officer should pass a detailed order. This is sufficient t .....

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appearing on either side, the Writ Petition itself is taken up for disposal. 2.The petitioner is a registered dealer in hides and skins under the provisions of Tamil Nadu Value Added Tax Act, 2006, [TNVAT Act], and Central Sales Tax Act, 1956 [CST Act], on the file of the first respondent. In this Writ Petition, the petitioner has challenged the order of assessment dated 06.10.2016, for the assessment year 2014-15. 3.The second respondent issued a pre-revision notice dated 14.01.2016, stating th .....

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when compared to the stock shown in Annexure V to the return for the month of April 2014. The first respondent also proposed to levy penalty under section 27(2) of the VAT Act. The petitioner was granted fifteen days time to submit their objections. The petitioner by representation dated 08.02.2016, requested one month time to submit necessary details. The said representation was sent by a registered post, received by the Office of the first respondent on 26.2.2016, as evidenced by the postal a .....

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nd reconciled the issues with facts and figures and as the reply is general in nature, it cannot be accepted in full. After making such an observation, the first respondent called upon the petitioner to reconcile the facts and figures with full facts, within ten days. On receipt of the said notice, the petitioner submitted a representation on 13.4.2016, wherein among other things, they stated that their Auditor requires one month time to produce all the records and explain the transaction to the .....

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n 06.10.2016, which in fact is a verbatim reproduction of the notice dated 30.03.2016, except for the last paragraph. 4. In the considered view of this Court, if the Assessing Officer was of the view that the part of the objections raised by the petitioner were reasonable, then it would have been appropriate for the first respondent to have issued a notice to the petitioner to appear in person along with the records and clarify all the issues. If that had been done, the present Writ Petition its .....

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