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TMI Blog2018 (5) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... to the intent of the Legislation providing mechanism and machinery for resolving the dispute before the hierarchy of Authorities prescribed. Matter remanded to the respondent No.1 – prescribed Authority for verification. - Writ Petition Nos.15482-15493/2018 (T-RES) - - - Dated:- 17-4-2018 - MRS. S. SUJATHA J. Petitioner: [By Smt Vani. H, Adv.] Respondents: [By Sri T.K. Vedamurthy, AGA.) ORDER Learned AGA is permitted to accept notice on behalf of respondents. 2. The petitioner has challenged the re- assessment order dated 19.03.2018 for the tax periods 2012-13, passed by the first respondent vide Annexure-M and the consequent demand notice in Form VAT-180 dated 19.03.2018 vide Annexure-N to the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e state suppliers including the purchase bills, Sale bills/RA bills issued for verification has been produced. It is submitted that the assessee has produced the books of accounts before three earlier officers and even before this officer. But the same has not been properly appreciated by the respondent No.1. 6. Thus, it is submitted that the prescribed authority failed to appreciate the judgment of the Hon ble Apex Court as well as the Division Bench of this Court cited and has not referred to the same in detail. Reliance is placed on the order of this Court in M / s. Federal Mogul Goetze (India) Ltd. vs. The Assistant Commissioner of Commercial Taxes and another in WP No.43037-43038/2017 (DD on 09.10.2017). 7. Learned AGA appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the pre-determined mind of the assessee not to appear before the respondent No.1-authority and to figure out some alternative solution. 8. Learned counsel placed reliance on the order of this Court dated 10.11.2016 in W.P.Nos.57922- 57933/2016 to contend that, the writ petition deserves to be dismissed in limine for circumventing the alternative and efficacious remedy available under the Act. 9. Having heard the learned counsel for the respective parties, this Court is of the considered view that the contentions of the petitioner are baseless. It is not at the option of the respondent No.1 Authority, the reassessment proceedings are assigned, but, at the choice of the Head of the Department i.e., the Commissioner of Commercial T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order is quashed and the proceedings are remanded to the respondent No.1 prescribed Authority. 12. The petitioner/assessee shall appear before the respondent No.1 Authority on 30.04.2018 along with regular books of accounts relating to the tax periods in question. The respondent No.1 Authority shall examine the same and conclude the re-assessment in accordance with law. It is needless to observe that the judgments referred to by the learned counsel for the petitioner/assessee shall be considered and analyze d by the Authority inasmuch as the applicability of the same to the case on hand and reasons shall be assigned to arrive at a decision. 13. Respondent No.1 Authority shall conclude the re-assessment proceedings in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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