2018 (11) TMI 2

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....Value Added Tax Act, 2006 [in short 'TNVAT Act'] and the Central Sales Tax Act, 1956 [in short 'CST Act'] and has been filing the returns properly. The returns filed for the assessment year 2011-12 were deemed to have been assessed in view of Section 22(2) of the TNVAT Act. However, on 02.11.2012, 03.11.2012 and 05.11.2012, the officials of the Enforcement Wing of the Department conducted a surprise inspection in the place of business of the petitioner. On the basis of the inspection report and details obtained from the web, the authorities found some discrepancies in the tax returns. Pursuant to the same, the respondent has issued a revision notice dated 02.04.2018. The petitioner submitted his objections on 06.06.2018. ....

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....y the petitioner, passed the order impugned dated 17.09.2018. 6. Even though the petitioner has given elaborate submissions and objections, the impugned order does not appear to have dealt with the objections elaborately. In many of the proposals, the objections were rejected on the ground that the required materials were not available with the authority. The case laws submitted by the petitioner were also not considered while taking a decision. 7. Moreover, there is nothing on record to show that the materials, on the basis of which the respondent proposed to re-assess, were supplied to the petitioner and he was sought to explain the same. On the other hand, the dealer himself made a request to summon the sellers for the purpose of c....

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....ee. In case the assessee fail to appear, it is open to the assessment authority to pass order on merits. We make the position clear that the failure to submit objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee." 10. In such a view of the matter, this Court is inclined to set aside the impugned order passed by the respondent in TIN:33774940751/2011-12, dated 17.09.2018 as violative of principles of natural justice and accordingly, the same is set aside and the matter is remanded back to the respondent for fresh consideration. The respondent is hereby directed to issue fresh notice along with the details obtained from the web which are relied on fo....