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TMI Blog2018 (6) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cannot mechanically issue a show cause notice. This is a fundamental error committed by the Assessing Officer - The respondent did not consider the objections given by the petitioner in an effective manner - The court has pointed out only one issue by way of illustration and it can be safely stated the similar is the approach of the Assessing Officer in the other issues as well. The Assessing Officer failed to note that he is an independent statutory authority and no person can dictate as to in what manner he has to pass orders. The report of the Enforcement Officer can at best be treated as starting point for issuance of show cause notice. But, once the dealer submits a reply, the Assessing Officer is expected to independently apply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is court in the case of M/s.Empress Audio v. Commissioner of Commercial Taxes and others made in W.P.No.6031 of 2018, dated 28.04.2018. 5. The learned counsel for the petitioner does not dispute the legal positions and seeks to canvass the other grounds. 6. As pointed out earlier, the petitioner has challenged the impugned orders on the ground of non consideration of the explanation offered, failure to call for the books of accounts and ignoring the explanation given by the petitioner to the Enforcement Group, when they recorded the sworn statement of the partner of the petitioner on 02.12.2016. 7. I have perused the sworn statement dated 02.12.2016, show cause notice dated 14.07.2017, objections given by the petitioner dated 28.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the defects pointed out by the Enforcement Group and without taking note of the details, documents and explanation, show cause notices points out the very same defects. 10. Further, with regard to the difference between the turnover as per the balance sheet and the turnover as per the returns, the petitioner had pointed out that the turnover reported as per the returns represent assessable value as per the customs valuation. However, the purchase shown in the books of accounts includes customs duty, harbour clearing charges, LC opening charges and transportation and this has no implication on VAT. 11. Unfortunately, the respondent did not consider the objections given by the petitioner in an effective manner. The court has pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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