2014 (4) TMI 1122

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..... e petitioner in his reply, sought for an opportunity of personal hearing, but, the same was not given. As per the Division Bench judgment of this court in SRC Projects Private Limited v. Commissioner of Commercial Taxes, Chennai [2008 (9) TMI 914 - MADRAS HIGH COURT], when the revised assessment order was passed without considering the request for personal hearing, the impugned order has to be necessarily set aside. Therefore, the revised assessment order is set aside. - Matter remitted back
B. RAJENDRAN, J. For the Petitioner : S. R. Rajagopal For the Respondent : A. R. Jayaprathap, Government Advocate (Taxes) ORDER By consent, the main writ petition itself is taken up for final disposal at the time of admission itself. Heard, Mr .....

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..... oduce for inspection the portion of the declaration/certificate marked 'duplicate'. Notwithstanding anything contained in the foregoing paragraph and in rule 5, the selling dealer may, instead of attaching the form of declaration/certificate to the return in form 1 keep it in his custody subject to the condition that he submits all the forms of declaration/certificate relating to the year at any time before the final assessment of the accounts of that year." The learned counsel would further submit that the petitioner has submitted his reply requesting the respondent to restrict the form C towards the sales effected in the first quarter representing ₹ 6,61,71,619 and has paid the difference in tax after taking into con .....

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..... ng. 27. We also hold, in the facts and circumstances of this case, the impugned order by way of revision of assessment should not have been passed without giving the assessee an opportunity of personal hearing. But since the same has been denied, the impugned order is hereby quashed." In view of the above decision, according to the learned counsel for the petitioner, the impugned order is liable to be set aside. Hence, challenging the impugned order, the petitioner is before this court with this writ petition. The learned Government Advocate (Taxes) appearing for the respondent would submit that since, form C was not submitted within the quarter in accordance with section 8(4) of the Sales Tax Act, it was rejected. He would further .....

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