2018 (6) TMI 1638

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....006 and the Central Sales Tax Act, 1956, has filed these writ petitions challenging the assessment orders passed both under the Central Enactment as well as under the State Enactment. 3. The impugned orders are a result of an inspection conducted in the place of business of the petitioner on 05.5.2017 by the Commercial Tax Officer, Group VII/Enforcement (East) - the Enforcement Officer. On completion of inspection, a statement was prepared purporting to be a sworn statement to be signed by the petitioner. 4. It is stated by the learned counsel for the petitioner that the authorized representative of the petitioner refused to sign the statement, as there were several factual discrepancies, which were mentioned by the Enforcement Office....

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....s Court challenging the assessment orders, which confirmed the proposals in the revision notices, as the petitioner had not submitted their objections nor availed the opportunity of personal hearing granted to them. 8. The learned Government Advocate is perfectly right in her submission that the manner, in which, the respondent completed the assessments cannot be faulted, as the petitioner failed to avail the opportunity granted to them. 9. This Court, under normal circumstances, would have accepted thesubmission made on the side of the respondent and refused to entertain the writ petitions. However, in the instant cases, this Court proposes to depart from the normal course on account of the factual circumstances, which are evident fr....

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....ties that the respondent - Assessing Officer might have even sent a reply deviating from the proposal before issuing such revision notices. 12. To that extent, this Court is satisfied that there has been a violation of the principles of natural justice despite the fact that the petitioner did not submit their objections to the revision notices. Hence, this Court is satisfied that the petitioner should be given another opportunity to contest the proceedings before the Assessing Officer. It is needles to point out that the Assessing Officer shall take an independent view de hors the observations made by the Enforcement Officer, failing which, the Assessing Officer would be abdicating his statutory duties. 13. For the above reasons, the ....