9911796707
TMI Blog2018 (7) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... ascertain the correctness of the transaction made by the dealer and the returns filed by him. Without conducting an enquiry, simply, on the basis of the web report, a proposal cannot be sent without application of mind. In the instant case, no such application of mind appears to have been made by the Assessing Officer nor such proposal is made. Further, while passing final orders, objections ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections, within fifteen days from the date of receipt of notice. Notice was served on the petitioner on 06.04.2015 and he filed his objections on 13.04.2015. However, a final order came to be passed on 27.04.2015 without setting out any reason for passing such an order. Aggrieved over the order, the petitioner is before this Court. 2. Heard the learned counsel for the petitioner and the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom web report. In the cases of mismatch on the basis of the details obtained from web report, it is incumbent on the Assessing Officer to enquire with the other end dealers and ascertain the correctness of the transaction made by the dealer and the returns filed by him. Without conducting an enquiry, simply, on the basis of the web report, a proposal cannot be sent without application of mind. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter is remanded back to the respondent for fresh consideration in compliance with the principles laid down in M/s.JKM Graphics Solutions Private Limited Vs. Commercial Tax Officer, Vepery Assessment Circle, Chennai [2017(99) VST 343] and also in compliance with the principles of natural justice. The respondent is directed to pass a reasoned order after affording an opportunity of personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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