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TMI Blog2019 (6) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... e, this Court deems it appropriate to mention that assessment afresh shall be in accordance with the principles laid down by this Court in cases of this nature more particularly in Narasus Roller Flour Mills Vs. Commercial Tax Officer (Enforcement Wing), Sankagiri [ 2015 (4) TMI 361 - MADRAS HIGH COURT ]. In Narasus Roller Flour Mill's case, this Court had held that the Assessing Officer shall not go merely by the proposal given by the Enforcement Wing Officers, but shall make an assessment independent of the proposal given by the Enforcement Wing Officers. Petition allowed - decided in favor of appellant. - Mr. Justice M. Sundar For the Petitioner : Mr.M.Md.Ibrahim Ali For the Respondents : Mr.M.Hariharan Additional Government Pleade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the trajectory of the hearing today, it may not be necessary to advert to the discrepancies by giving elaborate details and particulars. 7. Suffice to say that pursuant to the inspection of the Enforcement Wing Officers on 12.12.2014, third respondent, issued a notice captioned 'Revision Notice', setting out the discrepancies noticed by the Enforcement Wing Officers at the time of inspection and calling upon the writ petitioner to file objections if any. To be noted, in this notice, captioned 'Revision Notice', the revision proposal qua assessment inter alia under Section 27 of TNVAT Act as well as proposal to levy penalty was set out and objections were called for. 8. To the aforesaid Revision Notice and proposal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is to be noted that in a long line of authorities, it has been held that writ jurisdiction will be exercised, notwithstanding alternate remedy, when there are certain specific exceptions and one such specific exception is violation of NJP. In this regard, it will suffice to refer to K.C.Mathew case [Authorized Officer, State Bank of Travancore Vs. Mathew K.C. reported in (2018) 3 SCC 85] and Satyawati Tandon Case [ United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110 15. In K.C.Mathew case rendered by the Hon'ble Supreme Court, the position that exercise of writ jurisdiction notwithstanding alternate remedy will be when a case falls under specific exceptions has been laid down and reiterated. Broadly, lack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Commercial Taxes reported in 33 VST 33 , has held that when request is made for a personal hearing, the Assessing Officer is bound to afford such an opportunity. In the instant case, the Assessing Officer has admitted that the dealer has submitted his reply along with copies of purchase invoices but has ignored to note the specific request for personal hearing. This error would vitiate the impugned Assessment Order.' 19. As this Court is setting aside the impugned orders and sending it back to the Assessing Officer in the light of the facts and circumstances of this case, this Court deems it appropriate to mention that assessment afresh shall be in accordance with the principles laid down by this Court in cases of this natur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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