9911796707
TMI Blog2021 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... of Writ of Mandamus, the other five writ petitions have been filed in the nature of Writ of Certiorari to question the adverse orders passed by the second respondent. 3.The petitioner is an assessee registered with the second respondent. The assessment years pertain to 2007-08, 2012-13, 2013-14, 2014-15 and 2015-16. The petitioner's assessments were concluded on deemed assessment basis under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006. The petitioner's place of business was inspected by the Enforcement Wing Officials on 14.10.2015. Certain defects were noticed. Based on the same, the assessing authority issued pre-revision notices on 16.02.2017. The petitioner was called upon to offer her objections. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The writ petitions were filed on 16.08.2017 and came up for admission on 18.08.2017. On the said date, the learned Government Counsel took notice and sought adjournment. The case was listed on 23.08.2017. On the said date also, the learned Government Counsel took adjournment. The impugned orders dated 11.08.2017 were despatched to the petitioner on the evening of 28.03.2017. Questioning the same, W.P.(MD)Nos. 16690, 16691, 16692, 16693 and 16694 of 2017 came to be filed. 5.The respondents have filed a detailed counter affidavit controverting the stand taken by the writ petitioner. The learned Government Advocate took me through the averments set out therein. The learned Government Advocate in particular would emphasise the fact that the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression noted at the time of inspection, then such inspection will have no meaning at all. 9.In the case on hand, one of the defects pertains to non-payment of tax by the other end dealer. In the decision reported in (2017) 99 VST 343 (JKM Graphics Solutions Vs. The Commercial Tax Officer), it was authoritatively laid down by the Madras High Court that in all such cases of mismatch, the enquiry must be conducted with the other end dealer also. But in the impugned order, it has been mentioned that it is the assessee, who must establish with proof that his seller has paid tax due to the Government. This kind of approach runs counter to what was laid down in JKM Graphics Solutions' case on 01.03.2017. The impugned orders were passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing officer is directed to consider each one of the objections raised by the petitioners and give reason, except the reason that they have admitted before the Enforcement Officer and given statement before them with reference to the material made available and with reference to their accounts." 11.Recently vide order dated 13.04.2018 in W.P.Nos.9026 to 9029 of 2018 (M/s.Sharoff Syndicate Vs. The Assistant Commissioner (CT), Mayiladuthurai-I Assessment Circle, Mayiladuthurai), a learned Judge of this Court held as follows:- "11. In my considered view, the said decision in the case of Yousuff Radio, is not applicable to the present proceedings for more than one reason. Firstly, the alleged admission of liability is not voluntary an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 are set aside and the matters are remitted to the file of the second respondent and the second respondent will issue one more personal hearing notice to the petitioner. The petitioner will not take adjournment on the date to be notified by the second respondent. The petitioner is permitted to file written statement and also additional records, if necessary. The second respondent will consider the same and pass orders in accordance with law. 14.W.P.(MD)Nos.16690, 16691, 16692, 16693 and 16694 of 2017 are allowed on these terms. In view of the order passed in W.P.(MD)Nos.16690, 16691, 16692, 16693 and 16694 of 2017, W.P.(MD)Nos.15450, 15451, 15452, 15453 and 15454 of 2017 are closed as infructuous. No costs. Consequently, connected miscell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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