9911796707
TMI Blog2017 (8) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... atters are remanded back to the respondent, for fresh consideration - appeal allowed by way of remand. - Writ Petition Nos.21252 to 21255 of 2017 and WPMP Nos.22157 to 22160 of 2017 - - - Dated:- 9-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. P.Rajkumar For Respondents : Mr. K.Venkatesh, ORDER Heard Mr.P.Rajkumar, learned counsel appearing for the petitioner and Mr. K.Venkatesh, learned Government Advocate, who accepts notice for the respondents, in all the above petitions. With consent of the learned counsel for both sides, the writ petitions themselves are taken up for final disposal at the admission stage itself. 2. The petitioner, who is a registered dealer on the file of the respondent is before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one more reason to hold that there has been no application of mind on the part of the respondents. 6. In the objections filed by the dealers, apart from furnishing details on the proposals made, the petitioner requested for providing the name of the seller and TIN Number to the seller from pages 1 to 7 of the notices to enable verification at their end. The respondent has not even adverted to such request. On a perusal of the revision notices, it is seen that in respect of those pages, TIN Number and name of the sellers have not been furnished. In respect of the transactions, where TIN Number and the name of the dealers have been furnished, the petitioner has given explanations. This appears to be for all the issues pointed out by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing to the dealer. If that had been done by the respondent in the instant case, it would not have resulted in passing of the impugned orders. Thus, the impugned assessment orders cannot be allowed to stand. 10. Therefore, this court can safely presume that the respondent had passed these impugned orders solely for the purpose of implementing the proposal given by the Enforcement Wing, which should not have been done, as pointed out by this Court, in several decisions, that the report of the Enforcement Wing can, at best, be a cause of action, for issuing show cause notice. Once the dealer files objections, the Assessing Officer has to independently apply his mind and take a decision on the facts placed before him. 11. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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