TMI Blog2020 (12) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to the decision of this Court in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [ 2017 (3) TMI 536 - MADRAS HIGH COURT ] . However, as seen from the impugned assessment orders, the respondent has not adhered to the settled procedure laid down by this Court, while passing the impugned assessment orders under Section 27 of the TNVAT Act, 2006. The counter affidavit filed by the respondent has not answered the grounds raised by the petitioner that the impugned assessment orders have been passed in a mechanical fashion without verification of the petitioner's books of accounts, but, just relying upon the web report maintained by the respondent. While that be so, it is clear that the procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, without verifying the petitioner's books of accounts, the respondent has proposed to revise the petitioner's completed assessment and has also revised the same under the impugned assessment orders. 5. In fact, in all these matters, the petitioner has sent replies, all dated 22.02.2017, to the proposal made by the respondent under Section 27 of the TNVAT Act 2006, to revise the completed assessment of the petitioner. In all those replies, the petitioner has taken a categorical stand that without verifying their books of accounts, the respondent has proposed to revise the assessment based on the web report. According to the petitioner, an independent assessment ought to have been made after verification of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who is the buyer of goods. 8. The decision relied upon by the learned Counsel for the petitioner in the case of JKM Graphics Solutions Private Limited vs The Commercial Tax Officer, Vepery Assessment Circle, reported in (2017) 99 VST 343 (Mad), is squarely applicable to the facts of the instant case. In the said decision, this Court has held that there must be an independent assessment and the respondents should not mechanically accept the web report, based on which, the Enforcement Wing officials of the respondent had submitted their report. In the said decision, this Court had held that there must be an inter-departmental enquiry and only thereafter, the proposal can be made for revising the completed assessment against the dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned assessment orders under Section 27 of the TNVAT Act, 2006. 10. The counter affidavit filed by the respondent has not answered the grounds raised by the petitioner that the impugned assessment orders have been passed in a mechanical fashion without verification of the petitioner's books of accounts, but, just relying upon the web report maintained by the respondent. While that be so, it is clear that the procedure contemplated as per the decision in (2017) 99 VST 343 (Mad) has not been adhered to by the respondent, while passing the impugned assessment orders. Therefore, the impugned assessment orders have been passed arbitrarily and in gross violation of principles of natural justice and contrary to the settled procedure o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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