9911796707
TMI Blog2017 (9) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... rcement Wing official, cannot usurp the powers of the assessing officer. All that can be done is to prepare a report based on the inspection conducted in the place of business of the petitioner and it can at best give cause of action for issuing a revision notice and upon issuance of the revision notice by the assessing officer and inviting objections from the dealer, the assessing officer has to independently consider the objections and take a decision in the matter uninfluenced by any observations made by the Enforcement Wing official in the D3 proposal. Thus, the notices issued by the first respondent cannot be enforced - the notices issued by the first respondent dated 26.09.2016 are held to be non-est in the eye of law - petition allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y right in contending that the first respondent cannot issue the impugned notices, especially the manner in which it has been issued and it appears that notices for re-assessment of the turnover were issued for the relevant assessment years which could be done only by the assessing officer. However, it is seen that the notices were issued by the first respondent in September 2016, after which it appears that no further action has been initiated and the second respondent, the petitioner's assessing officer, has issued the notices dated 29.05.2017 under Section 27 of the TNVAT Act. The petitioner's apprehension is that if the notices issued by the first respondent dated 26.09.2016 are allowed to stand, then the assessing officer will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions and take a decision in the matter uninfluenced by any observations made by the Enforcement Wing official in the D3 proposal. Thus, the notices issued by the first respondent cannot be enforced. 6.For the above reasons, the writ petitions are partly allowed and the notices issued by the first respondent dated 26.09.2016 are held to be non-est in the eye of law and accordingly the same are set aside and the petitioner is directed to submit their objections to the notices issued by the second respondent dated 29.05.2017 within a period of fifteen days from the date of receipt of a copy of this order, after which the second respondent shall afford an opportunity of personal hearing to the petitioner and complete the assessment in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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