M/S.Samas Engineering Corporation vs The Assistant Commissioner (Ct) on 30 January, 2018
4. Thus, the question would be as to whether, the respondent is denuded of his power to examine those two issues, after re-opening the assessment under Section 55 of the TNGST Act. This question came up for consideration before this Court, in the case of M/s. Aachi Masala Foods Ltd., Vs. The Assistant Commissioner (CT), in W.P.No.2413 of 2017 dated 01.02.2017. In the said case, the Assessing Officer took a stand that, by following the circular, dated 28.02.2001, the Assessing Officer can consider only Form XVII declaration and nothing more. This contention was repelled in the said order, and it was held that, once the issue is re-opened or one ground or other, the Assessing Officer would have power to consider the said documents, which have already been filed by the dealer. The operative portion reads as follows :-