9911796707
TMI Blog2021 (9) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is incorrect and simply puts in place the proposed revision i.e, the revision proposed by the Enforcement Wing. Thereafter, the impugned order also makes an equal time addition by way of penalty under Section 27(3) of TNVAT Act. The impugned orders are set aside solely for the prupose of enabling the respondent to redo the revisional assessment by following Narasus principle i.e, independent application of mind by the respondent qua the proposal given by the Enforcement Wing, in other words, without blindly and mechanically accepting the revised proposal made by the Enforcement Wing - before redoing the assessment, it is open to the respondent to call for documents in support of writ petitioner's request in response to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds with this matter (after making the aforementioned observation) treating the captioned matter to one in the Admission Board. 6. The above mentioned observation shall not be taken as any remark about the learned counsel for writ petitioner, but it has been set out only for the limited purpose of ensuring that such scenarios do not recur and that such occurrences are avoided in the days to come. 7. Captioned four writ petitions are identical, the sole distinguishing feature being the assessment years only. Captioned writ petitions arise under 'Tamil Value Added Tax Act, 2006' (which shall herienafter be referred to as 'TNVAT Act' for the sake of brevity, convenience and clarity) and orders dated 19.11.2018, 04.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of learned counsel on both sides, the main writ petitions were taken up and the same are now disposed of, as the writ petitions turn on a very acute legal curve and narrow compass. 10. A careful perusal of the impugned orders bring to light that the impugned orders, after setting out the deemed assessment under Section 22(2) of TNVAT Act, go to show that the business place of writ petitioner was inspected by Enforcement Officers on certain dates and they noticed certain defects. The defects noticed by Enforcement Officers have been adumbrated. After adumbration of defects noticed by the Enforcement Officers, the impugned order merely says that the turnover declared by the writ petitioner is incorrect and simply puts in place the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. Before this Court proceeds to set out the operative portion of this order, it is necessary to make it clear that the question as to whether the Assessing Officer should give an opportunity to produce supporting documents, is at the discretion of the respondent. The following order is passed: (a) The impugned orders dated 19.11.2018, 04.12.2018, 04.12.2018 and 04.12.2018 bearing reference TIN No. 33754261568/2012-2013, TIN No. 33754261568/2014-2015, TIN No. 33754261568/2013-2014 TIN No. 33754261568/2015-2016 respectively are set aside. (b) The impugned orders are set aside solely for the prupose of enabling the respondent to redo the revisional assessment by following Narasus principle i.e, independent application of mind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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