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2019 (6) TMI 623

..... D THAT:- Considering the peculiar facts and circumstances of the case and considering the undisputed legal position that the assessment in such cases have to necessarily be independent of proposal given by the Enforcement Wing Officers coupled with the fervent plea made by the writ petitioner that they will file objections together with documents now, this Court directs to set aside the impugned assessment orders - petitioner shall file objections together with all supporting documents within a period of four (4) weeks from the date of receipt of a copy of this order along with payment of 15% of disputed tax - petition disposed off. - W.P.Nos.13687 and 13688 of 2019 And W.M.P.Nos.13745 and 13747 of 2019 - 7-6-2019 - Mr. Justice M. Sundar Fo .....

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..... under Section 22(2) of TNVAT Act. Thereafter, there was a surprise inspection conducted by the Enforcement Wing Officers in the premises of petitioner assessee inter alia under Section 65 of TNVAT Act on 28.12.2016, pertaining to several assessment years i.e., 2010-11 to 2015-16. To be noted, this includes the two assessment years which form subject matter of the instant two writ petitions. 7. The Enforcement Wing Officers, post assessment, sent proposals to the respondent and the respondent issued notice to petitioner assessee with regard to, what according to respondent is writ petitioner's liability under TNVAT Act. These liabilities are broadly under various heads. To be noted, reversal of 'Input Tax Credit' (' ITC for .....

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..... has not filed objections. 11. Under the aforesaid circumstances, the writ petitioner made a fervent plea that writ petitioner may now be permitted to submit objections with supporting documents and some conditions may be imposed owing to delay in filing objections. 12. Revenue Counsel, submitted that the respondent will be able to make an independent assessment i.e., independent of the proposal given by the Enforcement Wing Officers, only when there are objections. 13. To be noted, the obtaining legal position that the respondent has to make an independent assessment independent of the proposal given by the Enforcement Wing Officers is not in dispute. This rationale/ratio has been laid down by Hon'ble Single Judge of this Court in Nara .....

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..... yment of 15% of disputed tax. Though obvious it is made clear that this is 15% of the disputed tax only and excluding penalty. c) if the writ petitioner does not file objections and also make payment of 15% of the disputed tax within the aforesaid period of four (4) weeks, the impugned order will stand revived without reference to this Court. d) if the writ petitioner files objections and also deposits 15% of the disputed tax within the aforesaid time frame, respondent shall adjudicate the matter afresh and pass orders in accordance with law after considering all the objections that have been raised by the writ petitioner. f) the aforesaid exercise of adjudication and passing orders afresh shall be done after giving opportunity of personal .....

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