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TMI Blog2016 (1) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... officer, after a period two years - admittedly, the assessment order for the year 2008-2009 came to be passed after a period of two years, without providing opportunity of personal hearing. - Court finds it appropriate to give yet another opportunity to the petitioner. Hence the impugned order is set aside and the matter is remanded back to the respondent for passing fresh order - Decided in favour of assessee. - W.P.No.24885 of 2015, M.P.No.1 of 2015 - - - Dated:- 21-9-2015 - R. Mahadevan, J. For the Petitioner : Mr R L Ramani, Sr. Counsel for Mr B Raveendran For the Respondent : Mr S Manoharan Sundaram, Addl. Govt. Pleader (T) ORDER This writ petition has been filed for the issuance of a writ of certiorari to quash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of sales effected in the State of Tamil Nadu and the respondent has not given any reason for the delay of two years between the issuance of notice and passing of impugned order. Learned senior counsel has drawn the attention of this Court to the order dated 03.07.2015 made in W.P.No.19518 of 2015. 4. The learned Additional Government Pleader has not refuted the contentions of the petitioner. 5. On an earlier occasion, for the assessment year 2007-2008, notice was issued in the year 2013. Immediately, on receipt of the notice, the petitioner filed reply and personal hearing was conducted by one officer and after a period of two years, the assessment order came to be passed by a different officer, which has been challenged before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. Hence the impugned order is set aside and the matter is remanded back to the respondent for passing fresh orders. The petitioner is directed to file objections along with necessary documents within a period of two weeks from the date of receipt of a copy of this order. On such filing of objections, the respondent shall consider the same and pass orders on merits and in accordance with law, after affording due opportunity of hearing to the petitioner, within a period of six weeks thereafter. The claim of the petitioner under Section 23 of the TNVAT Act shall also be considered, in accordance with law. 8. In the result, the writ petition is allowed. No costs. Consequently, connected miscellaneous petition is closed. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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