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2020 (3) TMI 1090

..... provisions of law? - HELD THAT:- Section 64 (4) of the Act empowers the Commissioner to order for audit of any registered dealers and such audit is required to be done by an Officer not below the rank of Deputy Commercial Tax Officer and such responsibility cannot be delegated to others or usurped by others - In the case on hand, the Joint Commissioner (CT) Enforcement I, who is subordinate to the Commissioner, has ordered for audit, which is against the provisions of the Act. Based on the same, the first respondent has passed the impugned assessment orders, which are as rightly contended by the learned counsel for the petitioner, liable to be set-aside. This Court is inclined to set-aside the impugned assessment orders and remit the matter .....

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..... said notice. Taking aid under Section 64 (4) of the TNVAT Act and the decision of this Court in W.P.No.7564 of 2015, dated 18.03.2015, the petitioner also questioned the audit conducted by the second respondent as without jurisdiction and authority of law. 4. It is the further case of the petitioner that without considering the reply and without providing an opportunity of hearing to the petitioner, the second respondent issued D-3 Proposal on the same lines as in the notice, dated 23.05.2014. The petitioner filed a detailed reply dated 14.06.2014 enclosing the required records. Again on 28.01.2015, without considering the objection and providing opportunity of hearing, a notice was issued. Hence the petitioner filed the very same copy of r .....

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..... by the Assessing Authority, which is fatal to the assessment proceedings. Stating so, the learned counsel prayed to set-aside the impugned orders. 7. The learned Government Advocate (Taxes) was heard on the submissions made by the learned counsel for the petitioner. He submitted that the orders impugned herein are passed after following the due procedures and in consonance with the provisions of law. 8. This Court has considered the rival submissions made by the learned counsel for both sides and perused the materials available on record. 9. The facts, narrated above, are not under dispute. The challenge in these writ petitions is to the orders passed by the first respondent for the assessment years in question, based on the inspection don .....

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