TMI Blog2020 (1) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... count the aforesaid pleas, as also the fact that in terms of the Order dated 27.09.2019, the matter is remitted back to the High Court except on the question whether the Audit Officer can also pass an assessment order or not, it is deemed appropriate to remit this issue also to the High Court. It is stated that the matter is to be listed on 21.5.2020 in the High Court. Appeal disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been delivered by the Division Bench of the Delhi High Court which unfortunately were not brought to the notice of the Bench while passing the impugned order. He also refers to the Circular dated 11.04.2016 issued by the respondent-Department which reads as under: DEPARTMENT OF TRADE AND TAXES GOVT. OF NCT OF DELHI, LAW JUSTICE BRANCH VYAPAR BHAWAN, IP ESTATE, NEW DELHI F.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. Whereafter, the reports along with the information records shall be mandatorily forwarded to the concerned Ward/Branch officer having jurisdiction over the dealer for assessment of tax and penalty, in accordance with the laid down procedure. Non-compliance of the above instructions shall be viewed seriously and shall attract disciplinary action. (S.S. Yadav) Commissioner (VAT) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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