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TMI Blog2013 (3) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... n D-3 proposals of the Enforcement Wing officials without independent application of mind. Matter remanded to the respondent for fresh consideration after giving a reasonable opportunity of hearing to the petitioner-Company. - W.P.No.4724 of 2013 & M.P.Nos.1 and 2 of 2013 - - - Dated:- 26-2-2013 - V. Dhanapalan,J. For petitioner : Mr.S.Rajasekar for Ms.R.Hemalatha For respondent : Mr.A.R.Jaya Prathap, Government Advocate. ORDER Mr.A. R. Jaya Prathap, learned Government Advocate takes notice for the respondent. By consent of the learned counsel appearing for the parties, the Writ Petition itself is taken up for disposal at the admission stage. Heard Mr.S.Rajasekar, learned counsel representing Ms.R.Hemalatha, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the impugned proceedings that no penalty was paid by the petitioner and notices in Form 'O' and Form 'RR' were also issued. 4. The petitioner-Company assails the impugned proceedings, dated 7.1.2013 on the ground that it is contrary to the provisions of the TNVAT Act, as sufficient opportunity was not given to them before concluding the assessment of tax, which was only on the basis of the single notice, notwithstanding the fact that the petitioner had always been prompt and diligent in their transactions with the Department in the past. It is further alleged that the respondent erred in solely relying upon D-3 proposals of the Enforcement Wing officials without independent application of mind. 5. The main thrust of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Company is that they have not been given sufficient opportunity to explain their cause as to the assessment made, before arriving at the tax due and penalty in the impugned assessment proceedings and to that extent, the impugned proceedings is legally infirmed and the same is liable to be set aside. 8. In the light of the above facts and circumstances of the case and the submissions made on either side, the Writ Petition is allowed, setting aside the impugned proceedings, dated 7.1.2013 and the matter is remanded to the respondent for fresh consideration. The respondent shall conclude the assessment proceedings in accordance with law, after giving a reasonable opportunity of hearing to the petitioner-Company, as expeditiously as possibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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