https://www.taxtmi.com/caselaws?id=347681 Under the Tamil Nadu VAT Act, an Enforcement Wing officer could not usurp the assessing officer's statutory role by issuing revision or reassessment notices directly. The inspection report could only serve as a basis for further proceedings, while the assessing officer had to issue the notice, consider the dealer's objections independently, and complete the assessment without being influenced by the Enforcement Wing proposal. On that basis, the notices issued by the Enforcement Wing officer were treated as non est in law and set aside, with the dealer directed to participate in the assessment process before the assessing officer. en-us Fri, 11 Aug 2017 00:00:00 +0530 Sat, 09 Sep 2017 08:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347681 Under the Tamil Nadu VAT Act, an Enforcement Wing officer could not usurp the assessing officer's statutory role by issuing revision or reassessment notices directly. The inspection report could only serve as a basis for further proceedings, while the assessing officer had to issue the notice, consider the dealer's objections independently, and complete the assessment without being influenced by the Enforcement Wing proposal. On that basis, the notices issued by the Enforcement Wing officer were treated as non est in law and set aside, with the dealer directed to participate in the assessment process before the assessing officer. Case-Laws VAT and Sales Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347681