2019 (6) TMI 1271

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....f though this matter is listed before this Court in the motion list under the caption 'FOR ADMISSION' today. 3. Short facts shorn of elaborations and detailed particulars or in other words bare minimum facts which are necessary for disposal of instant writ petition are that petitioner is a manufacturer of Automobile parts and petitioner is registered with the respondent as a dealer under the 'Tamil Nadu Value Added Tax Act, 2006' ['TNVAT Act' for the sake of brevity]. 4. Petitioner was originally assessed for the assessment years 2010-11 to 2015-16(6 assessment years). This assessment was by way of self assessment (deemed assessment) on the basis of turnover reported by the petitioner. Therefore, it follows tha....

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.... is that the respondent has merely reiterated the proposal given by the Enforcement Wing without making an independent assessment. According to learned counsel for petitioner, this is imperative. Learned counsel also submits that the position that the respondent should necessarily make an assessment independent of the proposal given by the Enforcement Wing of the department has been laid down by this Hon'ble Court in a judgment reported in 2015 81 VST 560, in the case of Tvl. Narasus Roller Flour Mills v. The Commercial Tax Officer (Enforcement Wing), Sankagiri ['Narasus Roller' for the sake of brevity]. To be noted, this judgment was rendered by a Hon'ble Single Judge of this Court and this judgment was rendered by relying ....

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....d on the assessing officer under the provisions of the Act have been given a go-by. Further, when the representations were made by the petitioner stating that the records which are produced had to be taken back for want of time and they are willing to produce the records, the assessing officer should have afforded an opportunity to the petitioner to produce their records and it is erroneous on the part of the assessing officer to have come to the Conclusion that the claim made by the petitioner stating that they are having all original bills and the same may be verified and further action dropped is only an after thought. Furthermore, the observation that personal, hearing need-not be granted is perverse as it is contrary to the provisions ....