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TMI Blog2018 (9) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... give the details of cancellation of registration of the other end dealers and therefore, as rightly pointed out by the learned senior counsel, the petitioner will not be in a position to give an effective reply to the notice of proposal insofar as that issue is concerned - it is for the Assessing Officer to issue fresh notice in respect of that issue also with material particulars so as to enable the petitioner to give effective reply. Petition allowed in part. - W.P.Nos.36984 to 36988 of 2016 And W.M.P.Nos.31788 to 31792 of 2016 - - - Dated:- 10-9-2018 - Mr. K. Ravichandrabaabu J. For the Petitioner : Mr.R.L.Ramani, Senior Counsel for Mr.B.Raveendran For the Respondent : Mrs.G.Dhana Madhri Government Advocate (Tax) C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h notice on those two issues. He further submitted that in respect of other issues dealt with in the notice of proposal, the petitioner would give suitable reply to the Assessing Officer. 4. Learned Government Advocate submitted that the petitioner is entitled to seek for details, if any, while making the reply and therefore, that cannot be a reason for interfering with the notice of proposal. However, she is not disputing the fact that similar notices were interfered by this Court in the decision made in batch of case reported in 2017(19) VST 343 JKM Graphics Solutions P.Ltd. v. C.T.O.(Mad), by remitting the matter back to the Assessing Officer. 5. Upon hearing both sides, it is evident that the petitioner is aggrieved against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d back to the Assessing Officer. 8. Equally, in respect of the other issue, namely the purchase from the registration cancelled dealers is concerned, this Court finds that the notice does not give the details of cancellation of registration of the other end dealers and therefore, as rightly pointed out by the learned senior counsel, the petitioner will not be in a position to give an effective reply to the notice of proposal insofar as that issue is concerned. Therefore, it is for the Assessing Officer to issue fresh notice in respect of that issue also with material particulars so as to enable the petitioner to give effective reply. 9. Accordingly, all these writ petitions are allowed in part and the impugned notices insofar as those ..... X X X X Extracts X X X X X X X X Extracts X X X X
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