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Issues: Whether pre-revision notices issued merely on the basis of Enforcement Wing proposals, without independent application of mind by the Assessing Authority, were valid.
Analysis: The notices were issued in respect of the petitioner's turnover for multiple assessment periods. The respondents admitted in the counter that the notices were issued to implement VSI-3 proposals received from the Enforcement Wing. The governing principle is that the Assessing Authority must identify the issues arising from the dealer's return on the basis of its own independent application of mind. Enforcement material may be examined and, where necessary, departed from, but the notices cannot be a mechanical reproduction of enforcement proposals. The later administrative circular also recognized that the Assessing Authority may finalise assessment without seeking approval from the Enforcement Wing where deviation from such proposals is warranted.
Conclusion: The pre-revision notices were invalid and were quashed. The Assessing Authority was directed to issue fresh notices after independent consideration and thereafter complete the assessment process.
Final Conclusion: The challenge succeeded because assessment proceedings cannot be initiated by mechanically implementing enforcement proposals and must rest on the Assessing Authority's own application of mind.
Ratio Decidendi: Pre-revision or pre-assessment notices based solely on Enforcement Wing proposals, without independent consideration by the Assessing Authority, are unsustainable in law.
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