TMI Blog2018 (4) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ter remanded back for fresh consideration - petition allowed by way of remand. - W. P. Nos. 18221 to 18224 of 2017, W. M. P. Nos. 19808 to 19811 of 2017 - - - Dated:- 16-8-2017 - T. S. Sivagnanam, J. P. V. Sudakar for the petitioner. K Venkatesh, Government Advocate, for the respondent. ORDER T. S. SIVAGNANAM J.- Heard Mr. P. V. Sudakar, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate for the respondent, in all writ petitions. With the consent of the learned counsel appearing on either side, the writ petitions themselves are taken up for final disposal at the admission stage itself. 2. The petitioner, who is a registered dealer on the file of the respondent, has filed these w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the correct explanation. The respondent, while completing the assessments, appears to have not given an opportunity of personal hearing, but has completed the assessment by rejecting the petitioner's contention without giving due reasons. 7. So far as the adoption of uniform percentage of two per cent, towards invisible loss, all that the respondent has stated is that, wastage will be given due credit. The respondent did not take note of the directions issued by this court, in the case of Interfit Techno Products Ltd. [2015] 81 VST 389 (Mad), as to how the invisible loss has to be determined. With regard to the discrepancies, as culled out from the Official Website of the Department, this court has time and again issued directions t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the enforcement. 11. This positive direction cannot be issued by the enforcement, as this will take away the power of the assessing officer, who has to exercise his powers independently. At best, the report of the enforcement officer can give a cause of action to issue a pre-revision notice, after which, it is for the assessing officer to consider the objections and act independently. If this procedure is not followed, then the very purpose of nominating the officer, as the assessing officer of the dealer, will be lost, and that is not the intention of the statute. 12. Thus, it is clear that the respondent had no other option except to implement the proposal and that is obviously appears to have been the reason for passing such a c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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