2018 (5) TMI 373

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gistered under the Companies Act, 1956 engaged in the manufacture and sale of doors predominantly used in lifts. The petitioner is registered on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. 3. In these writ petitions, the petitioner seeks for a direction upon the first respondent to act independently by exercising his adjudicatory powers by following the principles in place based on precedents of the Hon'ble Supreme Court and this Court and other Hon'ble High Courts. The reason for approaching this Court for such a relief is on account of the fact that the first respondent issued revision notice dated 25.01.2018. The notice was consequent up....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s not even state under which provision of law, the reassessment is sought to be made. 6. The learned counsel for the petitioner has placed reliance on the decision of this Court in the case of Sakthi Masala (P) Ltd., v. The Assistant Commissioner (CT) reported in 2013 (5) TMI 699, in support of his contention that reassessment notice issued merely on the ground of defects noticed by the audit officials and not under any section stipulated under the TNVAT Act was illegal. 7. To support the stand that sales are interstate sales, reliance was placed on the decision of this Court in the case of WS Retail Services Private Limited v. Union of India and others reported in (2017) 9 VST - OL 19 (Mad.) and it is submitted that concluded sale ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssment. Though the revision notices are consequent upon a VAT Audit conducted in the business premises of the petitioner, that by itself will not be a reason for not submitting objection to the notice. The petitioner need not have any apprehension that the first respondent would mechanically deal with the matter and if he does so, he will be violating the law laid down by this Court in several decisions. The first respondent should bear in mind that as an assessing officer he is an independent statutory authority conferred with the power of assessment. The assessing officer should not bound by the directions issued by the enforcement officers, though they may be superior officers and the assessing officer has to independently consider the o....