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TMI Blog2021 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner is that the impugned orders are vitiated by pre-determination. The assessing authority has chosen to go by what transpired during the inspection by the Enforcement Wing Officials. This contention advanced by the petitioner's counsel is amply borne out by the text and language of the impugned orders. In the impugned orders, the assessing authority had stated that since he is a quasi-judicial authority, he will always issue revision notice only after thoroughly going through all the facts and defects pointed out in the inspection records - In the case on hand, one of the defects pertains to non-payment of tax by the other end dealer. In the decision M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t basis under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006. The petitioner's place of business was inspected by the Enforcement Wing Officials on 14.10.2015. Certain defects were noticed. Based on the same, the assessing authority issued pre-revision notices on 16.02.2017. The petitioner was called upon to offer her objections. The petitioner had submitted letters seeking adjournments on more than one occasion. Subsequently, the petitioner also filed her objections on 06.05.2017. They were sent by registered post. However, in the meanwhile, the second respondent had already passed orders adverse to the petitioner on 28.03.2017. Those orders were however despatched by registered post to the petitioner only on 05.05.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioning the same, W.P.(MD)Nos. 16690, 16691, 16692, 16693 and 16694 of 2017 came to be filed. 5.The respondents have filed a detailed counter affidavit controverting the stand taken by the writ petitioner. The learned Government Advocate took me through the averments set out therein. The learned Government Advocate in particular would emphasise the fact that the writ jurisdiction of this Court cannot be invoked, when alternative remedy is very much available to the petitioner. 6.I carefully considered the rival contentions and went through the materials on record. 7.Since the jurisdiction under Section 84 of Tamil Nadu Value Added Tax Act was suo motu invoked by the assessing authority himself, I must hold that the original orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l such cases of mismatch, the enquiry must be conducted with the other end dealer also. But in the impugned order, it has been mentioned that it is the assessee, who must establish with proof that his seller has paid tax due to the Government. This kind of approach runs counter to what was laid down in JKM Graphics Solutions' case on 01.03.2017. The impugned orders were passed on 11.08.2017. The assessing authority in the impugned order has repeatedly harked back to what happened during the inspection. The assessing authority has chosen to even observe that willful suppression unearthed at the time of inspection automatically warrant levy of penalty. 10.Adopting such an approach has been deprecated by the Madras High Court in more th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 to 9029 of 2018 (M/s.Sharoff Syndicate Vs. The Assistant Commissioner (CT), Mayiladuthurai-I Assessment Circle, Mayiladuthurai), a learned Judge of this Court held as follows:- 11. In my considered view, the said decision in the case of Yousuff Radio, is not applicable to the present proceedings for more than one reason. Firstly, the alleged admission of liability is not voluntary and it is not by an affidavit filed by the dealer before the Assessing Officer, but, it is a statement recorded by the officials of the Enforcement Wing during the course of inspection. The effect of such statement was considered by the Hon'ble Division Bench of this Court in the case of Madras Granites Private Limited Vs. CTO, Arisipalayam Assessment C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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