2018 (4) TMI 283

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....S. Sivagnanam, J. For Petitioner: Mr. R. Senniappan  For Respondents: Mr. K. Venkatesh, GA ORDER Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondents. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is aggrieved by the notices issued by the second respondent under the provisions of the Tamil Nadu Value Adde....

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....g Officer should conduct himself and complete an assessment when there is a D3 proposal forwarded by the Assistant Commissioner (CT). The Hon'ble Division Bench further pointed out as follows : "No doubt, the Assessing officer issued pre-assessment notice including the notice for levy of penalty calling for objections from the dealer and after receiving reply from the dealer, completed the ....

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....e penalty in the manner indicated in D-3 proposal. It is well-settled that the Assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound 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 ....

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....an be a basis for issuing the revision notices, after which, the dealer should given an opportunity to submit their objections. Once the objections of the dealer are on record, the Assessing Officer has to independently apply his mind to the objections given and the materials placed by the dealer before him and not to be solely guided by the report of the officials of the Enforcement Wing. The ass....