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TMI Blog2018 (7) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... f creating an Assessing Officer and a procedure for assessment would be reduced to a mockery - In the instant case, it is clear that the Assessing Officer has been compelled by his superior officer namely the Joint Commissioner (ST), Enforcement II, Chennai-6. Apart from that, issuing repeated notices and calling upon the petitioner to submit their reply would amount to harassing a dealer and no useful purpose will be served in submitting a reply to the notices dated 18.5.2018, as already the respondent pre-judged the issue because he stated that the deviation proposal sent by him was rejected by his superior officer. The matters are remanded to the respondent for a fresh consideration - appeal allowed in part by way of remand. - Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought additional time to submit their reply through their representation dated 29.9.2016, after which, the petitioner sent separate reply dated 24.10.2016 for all the four assessment years. Nothing happened thereafter. But, the respondent chose to issue the notices dated 11.10.2017 for the assessment years from 2011-12 to 2014-15 for want of certain records, for which also, the petitioner sent their reply dated 16.10.2017. Subsequently, a separate revision notice dated 17.5.2018 has been issued for the assessment year 2015-16 and before-ever the petitioner company could contemplate as to what is to be done, another set of notices dated 18.5.2018 came to be issued for the assessment years from 2011-12 to 2014-15. The petitioner has impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnai-6. 8. Apart from that, issuing repeated notices and calling upon the petitioner to submit their reply would amount to harassing a dealer and no useful purpose will be served in submitting a reply to the notices dated 18.5.2018, as already the respondent pre-judged the issue because he stated that the deviation proposal sent by him was rejected by his superior officer. 9. So far as the manner, in which, the assessments have to be completed, in cases where the details are culled out from the official website of the Department, since the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Rules framed thereunder did not stipulate specific guidelines nor the Commissioner had issued directives, several writ petitions came u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nced with the explanation offered. 12. However, the Assessing Officer was bound over and prevented from exercising his statutory power by the direction issued by his superior officer and the direction issued to the respondent to complete the assessment in a particular manner is strictly in conflict with the decision of the Hon'ble Division Bench of this Court in the case of Madras Granites Private Limited Vs. CTO, Arisipalayam Assessment Circle, Salem [reported in (2006) 146 STC 642]. Therefore, even assuming that any such direction is given, it is not binding on the Assessing Officer and he is required to decide the issue uninfluenced by any such direction based on the documents produced by the dealer. 13. For all the above reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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