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TMI Blog2016 (9) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity of personal hearing was emphasized by the Court in the case of SRC Projects Pvt Ltd., Vs. The Commissioner of Commercial Taxes and another [2008 (9) TMI 914 - MADRAS HIGH COURT]. The impugned Assessment Orders have been passed solely based upon the report submitted by the Enforcement Wing Officials. It is settled legal position that the Assessing Officer, is an independent authority under the Act and he is bound to complete the assessment, taking into consideration the objections raised by the dealer. Therefore, the respondent would not be justified in merely adopting the report as such. However, the respondent cannot be fully faulted because the petitioner did not submit their objections in spite of sufficient time being gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory and effecting local sales. Apart from that, the petitioner claims to have sent certain quantity of Yarn to their factory in Kerala to carry on dyeing process and it is again brought back to Tamil Nadu for sale. The petitioner's place of business was inspected by the Enforcement Wing Officials between 09.09.2014 and 12.09.2014 and during the course of such inspection, certain defects were noticed. These defects were consolidated in the form of a report and it appears to have been forwarded to the respondent, who is the Assessing Officer of the petitioner. On receipt of the report, the respondent issued pre-revision notices to the petitioner on 07.04.2015 pointing out that the petitioner has purchased dyes and chemicals and cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not granted to the petitioner. Furthermore, it is submitted that merely because the Enforcement Wing Officials have submitted a report, that cannot be the sole basis for taking a decision in the matter and the respondent being the Assessing Officer, has to take a decision uninfluenced by the report of the Enforcement Wing Officials. In this regard, reliance has been placed on the decision of this Court in the case of Madras Granites [146 STC 642] . 4 The learned Additional Government Pleader seeks to sustain the impugned order and submitted that in spite of sufficient liberty being granted to the petitioner, the petitioner did not submit their objections and therefore, there is no error in the manner in which the impugned orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout giving the assessee an opportunity of personal hearing. But since the same has been denied, the impugned order is hereby quashed. 6 That apart, the impugned Assessment Orders have been passed solely based upon the report submitted by the Enforcement Wing Officials. It is settled legal position that the Assessing Officer, is an independent authority under the Act and he is bound to complete the assessment, taking into consideration the objections raised by the dealer. Therefore, the respondent would not be justified in merely adopting the report as such. However, in the instant case, the respondent cannot be fully faulted because the petitioner did not submit their objections in spite of sufficient time being granted. 7 The recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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