The Madras High Court quashes charge memo against former VAT officer on the ground that there is no loss of revenue to the department.
The petition is filed by the petitioner for the issuance of a Writ of Certiorari to call for the records from the respondents and in particular to the impugned charge memo filed by the second respondent.
The counsel for the Petitioner, P. Vijendran contented that the respondent did not suffer any revenue loss and the petitioner is acted only with his official capacity moreover the assessee who already paid the outstanding dues as per the assessment carried out by the petitioner. The assessment order made by the petitioner on behalf of the assessee, was quashed by an order of this Court Writ petition number 4976 to 4981 of 2017.
K. Vasanthamala counsel for the respondent argued that according to the order of remand passed by this Court the Assessing Officer had once again confirmed the order passed by the petitioner as an Assessing Officer against the two contractors in the earlier assessment order passed by him .Further they contend that the petitioner has not committed any misconduct and no action can be taken against him in view of the fact that the assessment orders passed against the contractors have been once again quashed by an independent assessment made by another Assessing Officer.
After considering the contentions made by the both parties the Madras bench of Justice Abdul Quddhose allowed the writ petition and quashed charge memo against the petitioner.Subscribe Taxscan Premium to view the Judgment
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