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TMI Blog2022 (9) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, the impugned assessment order is passed without hearing the petitioner collecting any particulars. There is no specific allegation that, in Annexure - II of Vendors, certain entries made mismatched with Annexure - I and II of the petitioner's tax returns. It is the duty of the Assessment Officer to give particulars as per the Circular of the Commissioner. In this case, the Commissioner's Circular not followed. Hence, the impugned order is set aside. The respondent is to give the mismatch particulars, so that the petitioner can make his reply, affording personal hearing to the petitioner - Petition allowed. - Writ Petition (MD) No.19551 of 2022 And W.M.P.(MD)Nos.14278 and 14279 of 2022 - - - Dated:- 24-8-2022 - Honourabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chase of goods to Rs.1,29,55,619/-. Considering the overwhelming purchase, the turnover was found to be disproportionate to the return submitted. Hence, the respondent issued show cause notice. The petitioner due to ill-health, was unable to immediately respond to the show cause notice. In the meanwhile, the impugned order dated 27.05.2022 came to be passed. Even in the impugned order, no particulars or details given except for the difference found in the returns ''K'' and ''I''. 4.Further, the petitioner submitted that the method of estimating the purchase omission based on Annexures-I and II available in the Department's Website is not approved by this Court in the case of JKM Graphics Solutions Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the powers as well as in the impugned order also, there is no detail. As per Section 3.3.5, it is stated that the assessment authority should issue show cause notice along with details seeking objections. On receipt of the objections, the assessing authority shall fix a date and time for personal hearing (either physical or virtual hearing). The assessing officer shall grant adequate opportunity to the dealer to put forth their objections by duly following the principles of natural justice. During the course of enquiry, either on the request made by the assessee or suo motu , the assessing authority can summon the other end dealer and on request, a cross-examination may be provided to the assessee, if such dealer is available. However, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to be provided. 11.As per Section 27 of the Act, it is clear that no orders shall be passed under Sub-Section(1). So, in this case, admittedly, show cause notice has been issued, the dealer received the same and failed to respond, shown his intention to object the same, with materials or particulars, nothing is stated to the Assessing Officer. Further, the Circular is only an internal communication. Act will prevail over the Circular. As per Section 27 of the Act, it is for the petitioner to inform the Assessing Officer, provide particulars, all the details. 12.Considering the submissions and perusal of materials, it is seen that admittedly, no details given, the counter is silent about the Circular of the Commissioner, dated 24.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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