2019 (3) TMI 1413

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....he Appellant : Mrs.R.Hemalatha For the Respondent : Mr.V.Haribabu, AGP COMMON JUDGMENT T.S.SIVAGNANAM, J. We have heard Mrs.R.Hemalatha, learned counsel for the appellant and Mr.V.Haribabu, learned Additional Government Pleader accepting notice for the respondent. By consent, the writ appeals are taken up for joint disposal. 2. These appeals are directed against the orders dated 19.....

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....appellant was that they did not maintain the input tax credit claim, adjustment and carry forward register and stock difference. 5. The case of the appellant is that the Assessing Officer, without conducting any independent enquiry, merely went by the proposal of the officials of the Enforcement Wing, which amounted to abdication of his statutory duty as an Assessing Officer. 6. Mrs.R.Hemala....

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....ant for not having availed the appeal remedy and therefore, directed the appellant to pay 50% of the tax liability for three of the assessment years namely 2014-15, 2015- 16 and 2016-17. It was also made clear that if the same was done, liberty was granted to file appeals before the Appellate Authority. In so far as W.P.No.33766 of 2018, which was filed as against the assessment order for the year....

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....gation is stock difference. 10. In our considered view, if the revision of assessment is based upon the inspection conducted by the officials of the Enforcement Wing, it is but appropriate that an opportunity should be granted to the dealer so as to put forth their contentions. That apart, the dealer appears to be a small dealer in cashew nuts in Cuddalore District. 11. Accordingly, the writ....