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TMI Blog2020 (3) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... tices, the Assessing Officer has to independently adjudicate the matter and he shall not be influenced by the directions issued by the Enforcement Wing Officials. But he has not done so in this case. Further, no reasonable opportunity was provided to the petitioner for production of necessary documentary evidence before the authority for passing appropriate orders, as per Section 27(2) of the TNVAT Act. This Court is inclined to set-aside the assessment orders dated 29.10.2015 and are set-aside accordingly. The matters are restored to the file of the Assessing Officer / first respondent - petition allowed by way of remand. - Writ Petition Nos.213 to 219 of 2016 & W.M.P.Nos118 to 124 of 2016 - - - Dated:- 3-3-2020 - Mr. R.MAHADE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of verification of buyer and seller as per Annexure I by stating that the same will be finalized separately with respect to the result of cross-verification of other end dealer. Hence, these writ petitions. 4. The main ground of attack by the petitioner against the assessment orders in question is that, no opportunity was granted to the petitioner for production of documentary evidence before the authority for passing appropriate orders. He further submitted that the impugned orders are contrary to the law laid down by the Division Bench of this Court in the case of Madras Granites (P) Ltd Vs. Commercial Tax Officer, Arisipalayam Circle, Salem reported in (2006) 146 STC 642, wherein it has been specifically held that the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side accordingly. The matters are restored to the file of the Assessing Officer / first respondent. The petitioner is directed to file necessary documentary evidence, so as to substantiate their claim that the transactions are not taxable, within a period of two weeks from the date of receipt of a copy of this order. If such documents are filed, the Assessing Authority shall look into all the documentary evidence and objections to be filed by the petitioner and pass appropriate orders on merits and in accordance with law that too after providing an opportunity of personal hearing to the petitioner, within a period of six weeks thereafter. 8. These writ petitions are allowed in the above terms. No costs. Consequently, the connected Miscel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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