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TMI Blog2022 (8) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing officer rather than containing mere reference to the materials found by enforcement and their conclusions. Pursuant to the remand, the petitioner has received the impugned notice dated 18.03.2019, calling upon it to file its objections to the assessment proposals with supporting records. Though styled as notice, the impugned communication, conveys as much finality as an order and the petitioner thus apprehends that the officer has pre-determined the issues - seeing as the communication impugned is a notice it would be appropriate for the petitioner to appear before the Authority and make its case. The Assessing Authority will ensure that the proceedings before him are completed in close compliance with the observations and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18.03.2019 and W.P.No.11494 of 2019 seeking a mandamus directing the respondent to refund an amount of Rs.85,88,662/- with interest as requested by the petitioner under letters dated 11.01.2017 and 20.02.2017. 3.The assessment in this case was framed on 30.09.2016 for the period 2015-2016 in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act'). As against the assessment, the petitioner has filed a first appeal before the Appellate Deputy Commissioner (CT), Chennai Central by paying the statutory pre-deposit of 25% of the disputed tax. 4.An order came to be passed by the First Appellate Authority on 08.12.2016, wherein, he remands the matter to the file of the Assessing Authority. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant. The assessing authority being a quasi judicial authority ought to have scrutinized the objections carefully and in proper perspective uninfluenced by the Enforcement Officers audit report as held by the Hon'ble Madras High Court in S.Shivji and Co., vs. Joint Commercial Tax Officer reported in (1965) 16 STC 769. In State of Tamil Nadu vs. A.N.S. Guptha and Sons reported in (2011) 38 VST 45 (Mad.), the Hon'ble Madras High Court has held as follows: We are completely in agreement that the assessment proceedings arc quasi judicial in nature and therefore, the assessing authority has an independent y carefully scrutinize the materials for assessment and satisfy himself thoroughly, uninfluenced by any direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the observations of the appellate authority in regard to the proper manner by which an assessment ought to be framed. To my mind, the principles of judicial discipline have not been adhered to by the respondent and the impugned notice, and the contents thereof, run counter to the explicit directions of the appellate authority in his order dated 08.12.2016. The respondent would do well to bear in mind the principles enunciated in the celebrated case of Union of India and others vs Kamalakshi Finance Corporation [1991 (55) ELT 433 SC], to following effect: The mere fact that the order of the appellate authority is not acceptable to the department - in itself an objectionable phrase - and is the subject matter of an appeal can furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority on 09.12.2016 that had been sent for encashment on 12.12.2016 and encashed on 20.12.2016 14. Hence, I find no irregularity in the procedure followed. Though the proceedings for recovery are unfortunate seeing as the original order of assessment has been set aside and remanded for de novo consideration, I have, in the preceding paragraphs, set a time frame for completion of the proceedings in remand. Thus, and as the conclusion of the de novo proceedings is imminent, mandamus, as sought for, is not issued now. 15. It is made clear that the time lines, as set out above, shall be strictly adhered to by both the parties. If assessment proceedings are not completed on or before 22.08.2022 despite co-operation by the petitioner/as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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