Court Quashes Orders, Remands for Review. Assessing Officer to Reconsider Independently.

The court allowed the Writ Petitions, quashed the impugned orders, and remanded the matter for fresh consideration. The Assessing Officer was instructed to independently review the petitioner's objections and redo the assessment without being influenced by the Deputy Commissioner's proposal.

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Issues:
Challenge to assessment orders under the Tamil Nadu Value Added Tax Act, 2006 for the years 2009-10, 2010-11, and 2011-12.

Analysis:
The petitioner, a registered dealer under the TNVAT Act, challenged assessment orders for the mentioned years. A surprise inspection led to the Deputy Commissioner pointing out defects, following which the Assessing Officer issued a notice for reassessment. The petitioner raised objections, and the Assessing Officer sent a deviation proposal, disagreeing with the Deputy Commissioner's views. The court noted the importance of Assessing Officers exercising independent powers and granted interim stay due to concerns over the assessment process.

The court criticized the Deputy Commissioner's directive to comply with the 2011 communication without proper legal guidance, emphasizing the Assessing Officer's duty to independently assess. Previous case law highlighted that Assessing Officers must not blindly follow higher authorities but apply their own judgment. The court stressed that while Enforcement Wing reports can prompt inquiries, final decisions must be based on independent assessment and reasoning by the Assessing Officer.

The court referred to a case where it was held that Assessing Officers should not solely rely on higher authority directions, emphasizing the need for independent consideration of dealer objections. The Assessing Officer's blind acceptance of the Deputy Commissioner's proposal was deemed unsustainable, leading to the quashing of the impugned orders and remand for fresh consideration. The court directed the Assessing Officer to reevaluate the objections independently, without influence from the Deputy Commissioner's proposal, and provide the petitioner with a personal hearing.

In conclusion, the court allowed the Writ Petitions, quashed the impugned orders, and remanded the matter for fresh consideration. The Assessing Officer was instructed to independently review the petitioner's objections and redo the assessment without being influenced by the Deputy Commissioner's proposal.

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