2017 (9) TMI 1763

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....45445200/2015-2016 dated 07.07.2017, on various grounds. 3.The petitioner who is a dealer in readymade garments, textiles etc., is an assessee on the file of the respondent herein, under the Tamil Nadu Value Added Tax Act, 2006 [hereinafter referred to as 'TNVAT Act']. The petitioner had paid appropriate taxes collected from the dealers, after adjusting the Input Tax Credit available to them as per the rules prescribed therein. Thus, the petitioner's assessment orders for the assessment years 2014-2015 and 2015-2016, were deemed to be completed on 31.10.2015 and 31.10.2016, respectively, under self assessment. 4.While so, on 31.10.2016, the petitioner's place of business was inspected by the Officers of the Enforcement Win....

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....tted detailed reply on 20.04.2017, explaining that there were no suppression either in the sales or in the purchases on their part. 6.Unfortunately, without even referring to the detailed explanations offered by the petitioner in their reply dated 20.04.2017, the respondent confirmed the proposals. A perusal of the impugned orders dated 07.07.2017, show that there is neither application of mind nor reference to the petitioner's reply / objections. This Court in a number of decisions has repeatedly reiterated that the Commercial Tax Officer, while discharging their duties should conduct themselves as a quasi judicial authority and pass a speaking order referring to the objections raised with reply. 7.In the present case, the Commercial....