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TMI Blog2011 (8) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... Act uses the wordings "reasonable opportunity to show cause" in certain contingencies and "reasonable opportunity of being heard" in certain contingencies. Wherever the statute has used the wordings "reasonable opportunity of being heard", then the Department is bound to give an opportunity of personal hearing. However, section 16(1)(a) does not use the wordings "reasonable opportunity of being heard", but only uses the wordings "reasonable opportunity to show cause". However, the respondent himself issued the circular which provides for personal hearing while exercising revisional power under section 16(1) of the TNGST Act and the said circular applies to the order of assessment concerned in these writ petitions. Hence, judgment of the Div ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked to show cause as to why revised assessment should not be made. The petitioner, while giving reply, sought for personal hearing. Without giving personal hearing, the impugned order dated March 29, 2011 was passed separately for all these years under section 16(1)(a) revising the assessment. The petitioner has filed the present writ petitions to quash those orders, without availing of appellate remedy on the ground that the respondent ought to have given personal hearing in view of the judgment of this court in SRC Projects Private Limited v. Commissioner of Commercial Taxes [2010] 33 VST 333 (Mad); [2008-09] 14 TNCTJ. 2. With the consent of both parties, the writ petitions are taken up for final disposal. 3. No counter is filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment is bound to give an opportunity of personal hearing. However, section 16(1)(a) does not use the wordings "reasonable opportunity of being heard", but only uses the wordings "reasonable opportunity to show cause". However, the respondent himself issued the circular which provides for personal hearing while exercising revisional power under section 16(1) of the TNGST Act and the said circular applies to the order of assessment concerned in these writ petitions. Hence, judgment of the Division Bench squarely applies to the facts of these cases. Therefore, for not providing an opportunity of personal hearing, the impugned orders are liable to be quashed and accordingly the same are quashed. The writ petitions are allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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