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TMI Blog2016 (1) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside and the matter is remitted back to the respondent for passing fresh orders. - Matter remanded back. - W.P.No.38416 of 2015 And M.P.No.1 of 2015 - - - Dated:- 17-12-2015 - MR. R. MAHADEVAN, J For the Petitioner :Mr. M. Desingu For The Respondent : Mr. S. Kanmani Annamalai, AGP ORDER Heard the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2. This writ petition is filed under Article 226 of the Constitution of India challenging the order of the respondent dated 22.7.2015 and to direct the respondent to consider the sales return. 3.1 The petitioner is a dealer in buying and selling medical equipments. On 04.09.2014, for the y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout adducing any factual reasons for rejection of claim relating to sales returns. Thus, the assessing authority, simply followed the report of the VAT audit of the Enforcement Wing. The principles of natural justice has been violated and the assessing authority has not applied his mind independently. 3.3 According to the petitioner, as against the assessment order dated 22.07.2015, a rectification petition was filed by the petitioner on 27.08.2015 as contemplated under Section 84 of the Act. However, without affording a reasonable opportunity of being heard in person, the said petition was rejected erroneously on 10.09.2015. Hence, the petitioner is before this Court. 4.1 The learned counsel for the petitioner would submit that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n law. 4.3 Further, according to the learned counsel for the petitioner, when rectification petition is filed by the petitioner, before passing an order, an opportunity of personal hearing should be given to the petitioner. However, without doing so, rejection order came to be passed by the respondent. 4.4 When this Court posed a question as to whether Section 84 application be directed to be considered since on a perusal of the original affidavit it appears that Section 84 application be directed to be considered and orders passed, the learned counsel for the petitioner submitted that assessment order itself is bad in law and hence suitable time may be given for filing better affidavit since the impugned assessment order itself is li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enforcement Wing Officials. According to the respondent, the inspection was conducted on 04.09.2014, a revision of assessment notice was issued on 22.05.2015, for which a reply was filed on 19.06.2015 and thereafter, assessment order was passed and hence the same is sustainable. As far as Section 84 application is concerned, according to the respondent, since the provision only permits the assessing officer to correct the mistake which is obvious, glaring and self evident, the decision in original cannot be altered. 8. In the case of Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in 146 STC 642, a Division Bench of this Court made it very clear that when records are produced befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nction of completing the assessment, he is not bound by the instructions or directions of the higher authorities. We find that in both the matters the assessing officer has acted on the basis of the directions of his higher authority in completing the assessments. We hold that the assessments are not sustainable in law. Accordingly, the orders of assessment in both the matters are liable to be quashed and consequently, the orders of the Special Tribunal confirming the orders of assessment are also liable to be quashed. However, it is open to the assessing officer, viz., the first respondent herein, to pass orders of assessment afresh in accordance with law, after giving an opportunity to the petitioner. Both the writ petitions stand allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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