TMI Blog2016 (11) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... to ensure that the correct rate of tax and the correct quantum of tax is recovered from the dealer. By passing the orders such as the one which is impugned notice in this Writ Petition, no purpose has been served, as it can at best be taken for statistical purpose that the Assessing Officer has completed the assessment. On account of the manner in which the impugned order has 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were mentioned in the Notice. After giving those details, the first respondent proposed to reverse the Input Tax Credit of ₹ 16,26,753/-, shown as excess 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 acknowledgement card. Thereafter, the petitioner submitted their objections on 07.3.2016, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcept 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 itself could have been avoided. At this juncture, this Court would point out that the orders of assessment are not to be passed for statistical purpose but to ensure that the correct rate of tax and the correct quantum of tax is recovered from the dealer. By passing the orders such as the one which is impugned notice in this Writ Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
