9911796707
TMI Blog2020 (10) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... gned proceedings, but had adopted the averments and proposals of the Enforcement Wing/ISIC Authorities, who are their higher authorities - HELD THAT:- In view of the Circular No.3 dated 18.01.2019 issued by the Commissioner of State Tax, Chennai, all the impugned proceedings in these batch of Writ Petitions, which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, are se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents : Mr.Mr.R.Swarnavel Government Advocate (in all Wps.) COMMON ORDER The Writ Petitions are heard through Video Conferencing on 30.07.2020. With the consent of both the parties, the cases are taken up for final disposal. 2. The common issue involved in all these Writ Petitions is that the impugned proceedings/notices are made on the basis of the Audit Reports/Inspection Proposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taken are in the cases of Madras Granites (P) Ltd., Vs. Commercial Tax Officer and Another reported in 2006 (146) STC 642 (MAD) and Narasus Roller Flour Mills Vs. Commercial Tax Office, (Enforcement Wing), Sankagiri and another reported in 2015 (81) VST 560 (MAD) . 4. Such a ratio laid down by this Court in all the above Writ Petitions stand good till date and in these back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and reasons for the same to be recorded. Thus, the Circular has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials. 5. At this juncture, the learned counsel for the petitioner would submit that pursuant to the interim orders of this Court dated 21.03.2017, the petitioner had paid 10% of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atives, if necessary through Video Conferencing and endeavor to conclude the assessment proceedings, atleast within a period of 12 weeks from the date of receipt of the objections. In case, if the objections are not received within the date of expiry of 30 days from the date of receipt of a copy of this order, the Assessing Officer shall commence the assessment proceedings, after the expiry of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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