2018 (3) TMI 1533

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....ing TIN Nos.33245060207 / 2010-2011, 33245060207 / 2014-2015, 33245060207 / 2011-2012, 33245060207 / 2012-2013, 33245060207 / 2013-2014 dated 29.06.2017, 29.06.2017, 30.06.2017, 29.06.2017 and 29.06.2017 respectively. 3. The learned counsel appearing for the petitioner would submit that the petitioner is registered dealer in Automobiles on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, [hereinafter referred to as "the Act"] and has filed the monthly returns, remitting the admitted tax along with the returns. However, there was an inspection at the premises of the petitioner by the enforcement wing officials during the month of February 2014. The petitioner has been maintaining the necessary r....

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....e Act. 5. The learned counsel for the petitioner further submitted that there was a specific request made by the petitioner. The petitioner has made it clear that there were not escapement in any turn over and also made a specific request to grant one month time before passing order by granting personal hearing. Inspite of a request granting them personal hearing before passing orders under Section 27 of the Act and over looking repeated re-statement of law by this Court in the case of Madras Granite (P) Limited Vs Commercial Tax Officer, Arisipalayam Circle, Salem and Another reported in 146 (1) STC 642, holding that assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessmen....

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.... only disagreeing with the preliminary objections submitted, the orders under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 have been passed. 9. Although he attempted to sustain the impugned order on the ground that the petitioner has to be present before passing the impugned order, there is no notice issued that the respondents would be deciding the matter on a particular date. Secondly, while the respondent had issued the pre-assessment notices on the basis of the inspection report of the enforcement wing, no prejudice would have been caused had the respondents offered an opportunity of personal hearing to the petitioner to come and explains their case before passing final orders under Section 27 of the Act. The problem had oc....

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....d by the instructions or directions of the higher authorities. We find that in both the matters the assessing officer has acted on the basis of the directions of his higher authority in completing the assessment. We hold that the assessment are not sustainable in law. Accordingly, the orders of assessment in both the matters are liable to be quashed and consequently, the orders of the Special Tribunal confirming the orders of assessment are also liable to be quashed. However, it is open to the assessing officer, viz., the first respondent herein, to pass orders of assessment afresh in accordance with law, after giving an opportunity to the petitioner. Both the writ petitions stand allowed. No costs. Connected W.M.Ps. Are closed." 10. In ....