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TMI Blog2018 (1) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ate remedy provided under the TNVAT Act, which is not only an effective remedy, but also efficacious remedy. Writ Petitions are disposed of, by giving liberty to the petitioner to file Appeals before the Appellate Authority, and if the Appeals are filed within a period of 30 days from the date of receipt of copy of this order, the Appellate Authority shall entertain the same, without rejecting it on the ground of limitation. - W.P.Nos.33628 to 33633 of 2017 W.M.P.Nos.37202 to 337213 of 2017 - - - Dated:- 22-12-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.S.Rajasekar For the Respondent : Mr.K.Venkatesh ORDER Heard Mr.S.Rajasekar, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n very avail alternate remedy provided under the TNVAT Act, which is not only an effective remedy, but also efficacious remedy. However, this Court would point out that the Assessing Officer should not be solely guided by the observations made in the report submitted by the Enforcement Wing Officers, as it has been held, in the case of (Madras Granites (P) Ltd., Vs. Commercial Tax Officer, Salem) reported in [(2006) 146 STC 642] that the Assessing Officer, is a quasi-judicial Authority, and in exercising his quasi-judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. 4. In the aforementioned case, the Court found that, the Assessing Officer acted, as per the direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounts books are available along with other records, there can be no ground for making best judgment assessment. If the quantum of turnover was based on the dealer's book, it cannot be treated as a best judgment assessment. But when the assessing officer comes to the conclusion that no reliance can be placed on the accounts maintained by the dealer, he proceeds to assess the dealer on the basis of his best judgment. The assessments made on the basis of the dealers' accounts and those made on best judgments basis are totally different types of assessment. Equal addition, being a guess work based on an estimate, unless, there is a material, it is not warranted. The fact that stocks are not supported by purchase bills cannot be a gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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