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TMI Blog2017 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... sked the Assessing Officer by submitting a representation. However, in the instant case, the dealer did not resort to such a procedure, but merely, submitted an objection without giving any proper details and only referring to two judgments of this Court. Therefore, substantial part of the fault lies on the dealer. The petitioner can be afforded one more opportunity to explain with regard to the transactions where full details have been given to them - petition allowed by way of remand. - W.P.Nos.18654 to 18657 of 2017 W.M.P.Nos.20192 to 20195 of 2017 - - - Dated:- 21-4-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.C.Baktha Siromoni For the Respondent : Mr.K.Venkatesh ORDER Heard Mr.C.Baktha Siromoni, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit that the details furnished in the revision notice, dated 13.03.2017, is inadequate, No enquiry was conducted, Commodity code, invoice numbers have not been furnished and therefore, the entire assessments have to be set aside and the assessments have to be re-done. 6. After hearing the learned counsels appearing for the parties and perusing the materials placed on record, I find that the contention raised by the petitioner is not wholly correct. The revision notices, dated 13.03.2017, undoubtedly contains the necessary details. It may be true that in respect of certain transactions, the invoice numbers are missing or the turnover is stated to be '0' etc. However, in respect of transactions where full details have been given i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned. In any event, wherever full details have been given, the dealer was bound to give proper explanation. If the dealer wants further information, he should have asked the Assessing Officer by submitting a representation. However, in the instant case, the dealer did not resort to such a procedure, but merely, submitted an objection without giving any proper details and only referring to two judgments of this Court. Therefore, substantial part of the fault lies on the dealer. Assuming that the petitioner had furnished all those details, then the Assessing Officer has to embark upon an enquiry reconcile the details furnished by the dealer with that of the information available in the website and then complete the assessment. The seriousnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be entitled to treat the impugned assessment orders as notices and submit a proper reply and the petitioner is also at liberty to seek for additional information from the Assessing Officer and after giving a comprehensive reply, the Assessing Officer shall enquire into the matter bearing in mind the principles set out in the case of M/s.JKM Graphics Solutions Pvt Ltd, and after affording an opportunity of personal hearing, pass a speaking order on merits and in accordance with law. 9. In the event, the petitioner does not pay the 15% of the disputed tax, within the time permitted, the benefit of this order will not enure to the petitioner and the writ petitions will stand automatically dismissed, however, leaving it open to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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