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TMI Blog2018 (10) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... which purpose, we have to peruse the impugned assessment orders in the present writ petitions for the subject assessment years. On a perusal of the impugned assessment orders in the present writ petitions, we find that the Assessing Officer did not apply his mind before passing the orders - The only reason assigned by the Assessing Officer was that the assessee admitted the discrepancies at the time of inspection before the Inspecting Officers. Time and again, this Court held that the alleged statement recorded before the Inspecting Officers cannot be used against the assessee when the assessment is sought to be reopened and even after the dealer submits their reply/objections to the revision of assessment. If the assessment orders, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the Tamil Nadu Value Added Tax Act, 2006 for the years from 2011-12 to 2014-15. 3. The orders dated 27.3.2018 were questioned mainly on the ground that the Assessing Officer did not adhere to the directions/observations made by this Court in the earlier round of litigation namely in W.P.Nos.4099 to 4102 of 2018 dated 23.2.2018. 4. The writ petitions in W.P.Nos.4099 to 4102 of 2018 were filed by the appellant challenging the assessment orders for the years 2011-12, 2013-14, 2014-15 and 2015-16, all dated 20.12.2017. It was contended that the revision of assessment was based upon the details gathered from the official website of the Department and it was alleged that there was a mismatch between the returns filed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitions, was of the opinion that since there was an alternate remedy available to the appellant by way of an appeal under Section 51 of the said Act, dismissed W.P.Nos.17172 to 17175 of 2018 by a common order dated 10.7.2018 after giving liberty to the appellant to file appeals before the Appellate Authority under the provisions of the said Act with a direction to the Appellate Authority to adjudicate the matters on merits and in accordance with law. In support of the conclusion, the Writ Court referred to various decisions of the Hon'ble Supreme Court wherein it has been held that when there is an appeal remedy available under the Statute, the Constitutional Courts should not entertain the writ petitions without the party exhausting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h purpose, we have to peruse the impugned assessment orders in the present writ petitions for the subject assessment years. 9. On a perusal of the impugned assessment orders in the present writ petitions, we find that the Assessing Officer did not apply his mind before passing the orders. Though the orders run to five pages, the first two pages contain verbatim repetition of the show cause notices dated 18.12.2017/ 29.12.2017 wherein there was a proposal made to revise the assessments. The next two pages namely the third and the fourth pages contain verbatim repetition of the objections dated 15.3.2018 given by the appellant to the said revision notices. The so-called finding rendered by the Assessing Officer is in the last paragraph, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial authority and in exercising his quasi judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. We find that in both the matters, the Assessing Officer has acted on the basis of the directions of his higher authority in completing the assessments. We hold that the assessments are not sustainable in law. 12. If the assessment orders, which were impugned in the present writ petitions, are allowed to stand, then it will tantamount to grant of approval to an illegal order. The assessment orders, which were impugned in the present writ petitions, are clear outcome of total non application of mind and non consideration of the objections filed by the dealer. Furthermore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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