TMI Blog2018 (2) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... directing the petitioners to submit their objection to the impugned notices within a period of 15 days from the date of receipt of a copy of this order, after which, the second respondent shall fix a date for personal hearing and afford an opportunity to the petitioner - petition allowed by way of remand. - W.P. Nos.9467 to 9477 of 2015 W.M.P. Nos.1,1,1,1,1,1,1,1,1,1 & 1 of 2015 W.P.No.9467 of 2015 - - - Dated:- 8-1-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr.R.L.Ramani for B.Raveendran For the Respondents : Mr.G.Dhanamadhri ORDER Heard, Mr.R.L.Ramani, learned Senior Counsel for Mr.B.Raveendran, learned counsel for the petitioners and Ms.G.Dhana Madhri, learned Government Advocate (Taxes) appearing on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and recovered from the petitioner. After which the petitioners submitted a reply on 02.03.2015 covering all the issues which were questioned to the Managing Director during the inspection. Subsequently,the first respondent did not initiate any action nor the petitioner was put on notice of any order or observation made by the first respondent, but the second respondent, the petitioner's Assessing Officer, issued the impugned notices by referring to a surprise inspection dated 12.02.2015 proposing to revise the turnover for all the assessment years as referred supra. 5.So far as the assessment years 2002-03, 2003-04, 2004-05, and 2006-07 [01.04.2006 to 31.12.2006], are concerned it was under the erstwhile Tamil Nadu General Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dependent authority under the provisions of the Act. 9.That apart, though a statement has been recorded from the petitioner and the respondent called for the reply on the findings of the inspection which the petitioner has also submitted no order has been passed by the first respondent and the first respondent is very well know that he is not the assessing officer of the petitioner for reversing credit availed by the petitioner. 10.Therefore, at best, the statement or findings of the inspecting officer can be a starting point for issuing a revision notice and nothing more. As and when the petitioner submitted an explanation to the impugned notices, the second respondent should have considered the same independently uninfluenced by any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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