2020 (9) TMI 501

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T & Sales Tax
Mr. Justice M.S. Ramesh For the Petitioner : Mr.R.L.Ramani, Senior Counsel for Mr.Subramanian For the Respondents : Mr.ANR.Jayaprathap, (SGP) (T) ORDER With the consent of both the parties, the present Writ Petition is heard through Video Conferencing on 18.08.2020. 2. One of the issues involved in the Writ Petition is that the impugned proceeding is made on the basis of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hich such a view has been taken are in the cases of Madras Granites (P) Ltd., Vs. Commercial Tax Officer and Another reported in 2006 (146) STC 642 (MAD) and Narasus Roller Flour Mills Vs. Commercial Tax Office, (Enforcement Wing), Sankagiri and another reported in 2015 (81) VST 560 (MAD). 4. Such a ratio laid down by this Court in all the above Writ Petitions stand good till date and in these ba .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... easons for the same to be recorded." Thus, the Circular has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials. 5. Apart from the aforesaid infirmity, it is seen that pursuant to the inspection conducted by the Enforcement Wing Officers, the petitioner company was assessed to the Best of Judgment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt in CST No.638587/1994-1995 dated 11.03.2013 stands quashed and the matter is remanded back to the first respondent herein for fresh consideration. While doing so, the first respondent herein shall adhere to the directions given by the Tamil Nadu Sales Tax Appellate Tribunal in TA.No.16/2011 dated 25.07.2011 and also afford due opportunity of personal hearing to the petitioner and thereafter pas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X