TMI Blog2019 (6) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... arly in Narasus Roller Flour Mills Vs. Commercial Tax Officer (Enforcement Wing), Sankagiri [ 2015 (4) TMI 361 - MADRAS HIGH COURT ]. In Narasus Roller Flour Mill's case, this Court had held that the Assessing Officer shall not go merely by the proposal given by the Enforcement Wing Officers, but shall make an assessment independent of the proposal given by the Enforcement Wing Officers. Petition allowed - decided in favor of appellant. - W.P.Nos.14660, 14662 and 14663 of 2019 And W.M.P.Nos.13745 and 13747 of 2019 - - - Dated:- 7-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.M.Md.Ibrahim Ali For the Respondents : Mr.M.Hariharan Additional Government Pleader COMMON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Considering the narrow compass on which these writ petitions turn, more so, owing to the trajectory of the hearing today, it may not be necessary to advert to the discrepancies by giving elaborate details and particulars. 7. Suffice to say that pursuant to the inspection of the Enforcement Wing Officers on 12.12.2014, third respondent, issued a notice captioned 'Revision Notice', setting out the discrepancies noticed by the Enforcement Wing Officers at the time of inspection and calling upon the writ petitioner to file objections if any. To be noted, in this notice, captioned 'Revision Notice', the revision proposal qua assessment inter alia under Section 27 of TNVAT Act as well as proposal to levy pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute that against the impugned orders in these writ petitions, an appeal lies to the Deputy Commissioner (CT), Chennai 600 006 within the time frame of 30 days. With regard to this alternate remedy, it is to be noted that in a long line of authorities, it has been held that writ jurisdiction will be exercised, notwithstanding alternate remedy, when there are certain specific exceptions and one such specific exception is violation of NJP. In this regard, it will suffice to refer to K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85] and Satyawati Tandon Case [ United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110 15. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s asked for. This is articulated in paragraph 11 and the same reads as follows: '11. The second mistake committed by the Assessing Officer is, not affording an opportunity of personal hearing. The Hon'ble Division Bench of this Court in the case of Tvl. SRC Projects Private Ltd. Vs. The Commissioner of Commercial Taxes reported in 33 VST 33 , has held that when request is made for a personal hearing, the Assessing Officer is bound to afford such an opportunity. In the instant case, the Assessing Officer has admitted that the dealer has submitted his reply along with copies of purchase invoices but has ignored to note the specific request for personal hearing. This error would vitiate the impugned Assessment Order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
