2019 (12) TMI 1055

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....ned notices have been challenged on the ground that pursuant to a visit by the Enforcement Officials in the premises of the petitioner concern, a representation has been filed by the petitioner on 16.03.2017 before the Commercial Tax Officer (CEW-II) (R2) questioning the validity of the statement of stock reconciliation dated 10.02.2017 obtained, according to the petitioner, from third persons. This representation has still not been disposed and the impugned notices had been issued even during the pendency of the same. Great reliance is placed by the petitioner on a decision of the learned single Judge in J.A.Motor Sport v. State of Tamil Nadu and others (98 VST 347). 2. According to Mr.Senniappan, learned counsel for the petitioner, the....

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....ise from the returns of turnover filed by a dealer/assessee, to the dealer/assessee for response and rebuttal. Such issues are to be identified by an officer by independent application of mind only. No doubt, it is incumbent upon the Officer to study the enforcement proposals and he is permitted to deviate from the same where he believes that the same do not give rise to an assessable issue. 6. It used to transpire that in cases where an Assessing Authority, after having received and perused the proposals from the Enforcement Department, did not agree with the same, had to frame and forward a proposal for deviation, to be approved by a higher authority. This practice was in vogue from the time of Tamil Nadu General Sales Tax Act, 1959. R....