2017 (10) TMI 946

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.... For the Respondents : Mr.K.Venkatesh ORDER Heard Mr.Adithya Reddy, learned Counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate, accepting notice on behalf of the respondent. 2. With the consent of the learned counsel on either side, the writ petitions themselves are taken up for disposal. 3. The petitioner, is a dealer in leather, chemicals registere....

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....ed the proposal in the notice. However, the impugned orders solely proceed on the basis that the petitioner has accepted the omissions and paid the tax, when the inspection was conducted by the Enforcement Wing officials. Thus, on a reading of the impugned orders, it is clear that the petitioner was not issued any notice prior to completing the assessment and they had no opportunity to rebut the a....

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....ndependently consider the above and frame the assessment. If he fails to do so, he will be abdicating his statutory powers which has been deprecated in several decisions such as Narasus Roller Flour Mills Vs. C.T.O., Enforcement Wing, Sankagiri reported in 2015(81) VST 560, Madrs Granites (P) Ltd., Vs. C.T.O., Arisipalayam Circule reported in 2006 (146) STC 642 and Floor Fixers Vs. CTO, Kotturpura....