2021 (4) TMI 1282

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n all the Writ Appeals. 2. With the consent on either side, these Writ Appeals are taken up for final disposal. 3. The appellant is a registered dealer on the file of the respondent under the provisions of the 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity). The appellant had filed the Writ Petitions challenging the pre-revision notices issued by the respondent for the Assessment Years 2011-12 to 2014-15. 4. Principally, the challenge to the pre-revision notices thereon, on the ground that the respondent Assessing Officer failed to take note of the specific direction issued by the Commissioner of Commercial Taxes in Circular dated 04.11.2013, as to how the operation of Section 19(20) of the Act shoul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e amount and in all other cases, invariably price is much higher than the purchase price. The department appears to have restrained the prayer contending that the prerevision notices cannot be put to challenge and the appellant should submit their objections. 6. On a reading of the impugned orders passed in the Writ Petitions, we find that the substantial portion of the contention advanced by the appellants were accepted and found favour with the learned Writ Court. However, ultimately, the learned Writ Court sustained the objection raised by the learned Additional Government Pleader and directed the assessee to submit their objections, after the Assessing Officer issued a supplemental show cause notice. The correctness of this direction i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4.11.2013. The circular instructions cannot bind the assessee, but it binds the Assessing Officer, who is the subordinate authority in the hierarchy of authority in the Commercial Tax Department. Therefore, the pre-revision notices straightaway proposing the ad-hoc reversal is not sustainable in law. 9. For the above reasons, these Writ Appeals are allowed. The orders passed in the Writ Petitions are set aside. Consequently, the prerevision notices are set aside and these matters are remanded to the respondent. The respondent is directed to issue a show cause notice to the appellant directing them to produce all their books of accounts and other records to examine them in the light of the direction issued in the Circular, dated 04.11.2013 ....