9911796707
TMI Blog2019 (8) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... to be preceded by the procedure of calling for accounts of the assessee and as the impugned orders as placed before this Court do not mention any where that it was preceded by a notice much less a notice calling for the accounts, this Court deems it appropriate to send the matter back to the respondent with a direction to call for the accounts from the writ petitioner for detailed scrutiny and redo the revised assessment in accordance with the mandate in Rule 10(11) of TNVAT Rules. The impugned orders are set aside solely on the ground that there is no mention in the impugned orders that accounts of the assessee (writ petitioner) were called for detailed scrutiny prior to revision of assessment - Respondent is directed to call for the acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his common order. 5. Writ petitioner was a dealer in various chemicals. 6. Writ petitioner was served with two revised assessment orders for the aforesaid two assessment years being order dated 25.04.2019 for assessment year 2015-16 and order dated 20.05.2019 for assessment year 2017-18. These two revised assessment orders have been assailed in these two writ petitions and therefore, these two revised assessment orders shall be collectively referred to as 'impugned orders' in plural and the same shall be referred to as 'impugned order' in singular, wherever it becomes necessary. 7. Adverting to the impugned orders, learned counsel for writ petitioner submits that impugned orders make it clear that they have been made purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .... (5).... (6)... (7)..... (8)..... (9)..... (10).... (11) The method of selection by the Commissioner referred to in sub-section (3) of Section 22 shall be based on suitable stratified random sampling method and such selection shall not exceed twenty per cent of the cases assessed under sub-section (2) of Section 22 and intimate the details of such selection to the assessing authority for detailed scrutiny of accounts. Such list shall be exhibited on the Notice Board of the assessment circles and also in the website of the department. The assessing authority shall call for the accounts of those assessees for detailed scrutiny and pass appropriate orders.' 10. Adverting to the affidavits filed in support of instant writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as the same has to be preceded by the procedure of calling for accounts of the assessee and as the impugned orders as placed before this Court do not mention any where that it was preceded by a notice much less a notice calling for the accounts, this Court deems it appropriate to send the matter back to the respondent with a direction to call for the accounts from the writ petitioner for detailed scrutiny and redo the revised assessment in accordance with the mandate in Rule 10(11) of TNVAT Rules. 14. In the light of the narrative thus far the following order is passed: a) impugned orders being order dated 25.04.2019 bearing Reference No.CST 691515/2015-16 and order dated 20.05.2019 bearing Reference No.CST 691515/2017-18 are set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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