2022 (8) TMI 772

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....vocate for the respondent. 2.This common order disposes both Writ Petitions filed by the petitioner, W.P.No.11486 of 2019 challenging a notice issued by the respondent dated 18.03.2019 and W.P.No.11494 of 2019 seeking a mandamus directing the respondent to refund an amount of Rs.85,88,662/- with interest as requested by the petitioner under letters dated 11.01.2017 and 20.02.2017. 3.The assessment in this case was framed on 30.09.2016 for the period 2015-2016 in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act'). As against the assessment, the petitioner has filed a first appeal before the Appellate Deputy Commissioner (CT), Chennai Central by paying the statutory pre-deposit of 25% of t....

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.... order that the assessing authority had passed the impugned order influenced by the Enforcement Officers report without considering the objections and the materials filed by the appellant. The assessing authority being a quasi judicial authority ought to have scrutinized the objections carefully and in proper perspective uninfluenced by the Enforcement Officers audit report as held by the Hon'ble Madras High Court in S.Shivji and Co., vs. Joint Commercial Tax Officer reported in (1965) 16 STC 769. In State of Tamil Nadu vs. A.N.S. Guptha and Sons reported in (2011) 38 VST 45 (Mad.), the Hon'ble Madras High Court has held as follows: "We are completely in agreement that the assessment proceedings arc quasi judicial in nature....

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....ehends that the officer has pre-determined the issues. 9. That apart, the officer proceeds to reiterate his earlier reliance upon the enforcement proposals, in a way, defying the observations of the appellate authority in regard to the proper manner by which an assessment ought to be framed. To my mind, the principles of judicial discipline have not been adhered to by the respondent and the impugned notice, and the contents thereof, run counter to the explicit directions of the appellate authority in his order dated 08.12.2016. The respondent would do well to bear in mind the principles enunciated in the celebrated case of Union of India and others vs Kamalakshi Finance Corporation [1991 (55) ELT 433 SC], to following effect: "T....