https://www.taxtmi.com/caselaws?id=299645 An Assessing Officer must act independently and assess the assessee's books and returns after granting an opportunity to respond; an Enforcement Wing proposal is only a trigger for further scrutiny and is not binding. In cases of suspected input tax credit accumulation, the proper course is to call for the records, examine whether the sale price was below the purchase price, and form a prima facie view before proceeding. The departmental circular dated 04.11.2013 governed this process and was binding on the assessing authority. The pre-revision notices based only on the Enforcement Wing proposal were therefore unsustainable, and the matters were remanded for fresh action after examination of records in accordance with the circular. en-us Wed, 28 Apr 2021 00:00:00 +0530 Fri, 24 Dec 2021 08:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299645 An Assessing Officer must act independently and assess the assessee's books and returns after granting an opportunity to respond; an Enforcement Wing proposal is only a trigger for further scrutiny and is not binding. In cases of suspected input tax credit accumulation, the proper course is to call for the records, examine whether the sale price was below the purchase price, and form a prima facie view before proceeding. The departmental circular dated 04.11.2013 governed this process and was binding on the assessing authority. The pre-revision notices based only on the Enforcement Wing proposal were therefore unsustainable, and the matters were remanded for fresh action after examination of records in accordance with the circular. Case-Laws VAT and Sales Tax Wed, 28 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299645