TMI Blog2019 (11) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... odities dealt with by the appellants/ dealers and that of the commodity dealt with by the appellants/dealers in the present case. The other difference was in those appeals, the writ petitions were filed against the revision notices, whereas in the instant case, the writ petitions were filed challenging the assessment orders. In the said decision, the dealer has to exhaust the remedy available under the provisions of the Act and go through the adjudication process and not bypass such remedy. In the instant case also, if we apply the same analogy, then we have to relegate the appellants to avail the appeal remedy. However, taking note of the fact that the revision notices itself came to be issued pursuant to the circulars issued by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of chillies if the total turnover of the buyer and seller is below ₹ 300 crores in a year as per entry 18 of Part B of the Fourth Schedule. The assessing officer initiated proceedings for revision of assessment largely based upon the circulars issued by the Commissioner of Commercial Taxes, dated October 17, 2014 and December 4, 2014. Admittedly, the circulars were issued not at the instance of any appellants/ dealers, but, at the instance of Chamber of Commerce and Industries. It is true that the circulars will be binding upon the revenue, but, it will bind the court. Equally, the dealers are entitled to submit their objections to the revision notices raising contentions on the merits. But however, if the Commissioner, who is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular should not be applied to their case. Therefore, the appellants/dealers are entitled to contend that the circular would have no application to their case. If such contention is accepted, it goes without saying that the assessing officer should consider the case of the dealer independently uninfluenced by a circular issued by a third party. This is so because the assessing officer has been held to be an independent statutory authority and he cannot be directed to complete the assessment in a particular fashion. If he does so, he would be derelicting from his statutory duties. 14. There are several decisions of the Division Bench of this court, which have clearly held as to how the assessing officer has to independently proceed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny event, as we have held that the writ petitions were premature, we have to necessarily vacate the finding rendered by the learned single Judge on the taxable issue leaving it open to the assessing officer to consider the individual case of the dealers individually and independently. 18. For the above reasons, while holding that the writ petitions filed against the revision notices are premature and liable to be dis missed, we vacate the finding rendered by the learned single judge in the impugned order with a direction to the appellants to file their objections to the revision notices within 30 days from the date of a copy of this judgment and on receipt of objections, we direct the respective assessing officers to adjudicate the revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections wherein they will be entitled to raise both legal and factual submissions. 5. In the earlier judgment, we have vacated all the findings rendered by the learned single judge as if it is allowed to be remained, then the purpose of the remand itself would be defeated. Therefore, in these cases as well, we vacate the findings rendered by the learned single judge while remanding the matter to the assessing officer for fresh consideration. 6. In the result, the writ appeals are allowed and the order passed in the writ petitions stands set aside. Consequently, the assessments orders dated November 23, 2015 are set aside and the pre-revision notices are restored to file of the assessing officer and the appellants are directed to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
