2018 (9) TMI 238

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner is aggrieved by the assessment orders under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the years from 2008-09 to 2013-14. 3. It may not be necessary for this Court to go into the factual aspects as regards the merits of assessments, which are not normally done in a writ petition. The reason for entertaining these writ petitions and disposing of the same at the admission stage is on account of the fact that the Assessing Officer was not permitted to act independently by the Joint Commissioner (ST), Enforcement I, Chennai-6. 4. On receipt of the report of Assistant Commissioner (CT), Enforcement-I, Chennai-6 dated 31.7.2014, the respondent promptly issued the notices dated 16.9.2015. The dealer filed the copies o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dicated 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 in completing the assessments. We hold that the assessments are not sustainable in law. 6. A similar view was taken by this Court in the case of Amutha Metals Vs. CTO, Mannady East Assessment Circle [reported in (2007) 9 VST 478] wherein it has been held thus : The objections had to be considered by the Assessing Officer on their own merits. The assessment orders had bee....