9911796707
TMI Blog2015 (10) TMI 2515X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer/dealer in condiments, masala powder, chilli powder etc and an assessee on the file of the respondent under the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act,1956, (hereinafter referred to as 'CST' Act). The petitioner in their regular course of business purchased raw materials from registered dealers with locally and interstate after payment of appropriate taxes and their manufactured / finished products are sold locally, interestate and sent to their Head Office at Kerala by way of Branch transfer. The petitioner's entire purchases and sales/dispatches are covered by valid bills/delivery notes and the same are reported to the respondent through their monthly returns along with annexures and app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow the limit of Rupees three hundred crores and hence, the petitioner claimed exemption on their local sales turn over of Rs. 10,22,09/,426/- in the regular monthly returns filed under the TNVAT Act. The petitioner reported a total and taxable turn over of Rs. 24,70,31,697/- and Rs. 14,48,22,271/- respectively, claiming exemption on their sales turn over of chillies and chilly powder of Rs. 10,22,09,426/- in their regular monthly returns filed under the TNVAT Act. While so, the petitioner on 28.07.2015 received a notice from the respondent vide TIN No.33335120734/2014-2015 dated Nil, signed by the respondent on 23.07.2015, wherein the respondent stated that the 'petitioner have reported a total turn over (CST+VAT) of Rs. 353,63,85,695 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. On this score alone, the impugned order is liable to be set aside. 7. The learned Additional Govt.Pleader was put on notice on the above-said submission made by the learned counsel for the petitioner. However, he opposed to the said submission stating that the order impugned in this Writ Petition need not be set aside as it is a reasoned order. 8. However, I am of the considered view that as per Section 22(4) of the Act, before passing the impugned order, personal hearing is must to put forth the contentions of the petitioner firm. In the case on hand, it is seen that no such personal hearing was given to the petitioner to substantiate the claim of the petitioner. Accordingly, the order impugned in this Writ Petition stands set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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