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2020 (8) TMI 689 - HC - VAT and Sales TaxPrinciples of Natural Justice - Validity of proceedings/notices - non-application of independent mind - issue is that the impugned proceedings/notices are made on the basis of the Audit Reports/Inspection Proposals proceeded from the Enforement Wing or from ISIC Authorities - Circular No.3 dated 18.01.2019 - HELD THAT - The Circular has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials - In view of the Circular No.3 dated 18.01.2019 issued by the Commissioner of State Tax, Chennai, all the impugned proceedings in these batch of Writ Petitions, which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, are set aside and consequently, the matters are remanded back to the Assessing Officer. The Assessees are granted liberty to file their objections with all supporting documents, within a period of 30 days from the date of receipt of a copy of this order. On receipt of such objections, the Assessing Officer shall extend due opportunity of personal hearing to the Assessees/Representatives, if necessary through Video Conferencing and endeavor to conclude the assessment proceedings, atleast within a period of 12 weeks from the date of receipt of the objections - Petition allowed.
Issues:
Common issue in all Writ Petitions: Assessing Officer's reliance on proposals from higher authorities without independent consideration. Analysis: The Writ Petitions raised a common issue where the Assessing Officer did not independently apply their mind but relied on proposals from the Enforcement Wing or ISIC Authorities. The petitioners argued that the Assessing Officer, being a Quasi-Judicial Authority, should not merely adopt the proposals of higher officials without independent consideration. This argument was supported by previous decisions of the Court, such as Madras Granites (P) Ltd., Vs. Commercial Tax Officer and Narasus Roller Flour Mills Vs. Commercial Tax Office. The Court held that the Assessing Officer must assess the proposals independently, without being solely guided by higher authorities. In response to these concerns, the Commissioner of State Tax, Chennai issued Circular No.3 dated 18.01.2019, allowing Assessing Authorities to deviate from proposals without seeking approval from higher authorities. This Circular empowered Assessing Officers to conduct assessments independently, without being influenced by higher officials' proposals. As a result, the Court set aside all impugned proceedings based on proposals from the Enforcement Wing or ISIC, remanding the matters back to the Assessing Officer. Following the Circular, the Court granted Assessees the liberty to file objections with supporting documents within 30 days. The Assessing Officer was directed to provide a personal hearing, possibly through Video Conferencing, and conclude assessment proceedings within 12 weeks of receiving objections. If objections were not submitted within the specified timeframe, assessment proceedings were to commence after the 30-day period. In conclusion, the Writ Petitions were allowed based on the Court's observations and directions. Connected Miscellaneous Petitions were closed without costs.
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