2016 (9) TMI 22

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..... 27(3)(b) of the TNVAT Act – Held that: - when such complicated question of facts are involved, that too, when the assessments are sought to be reopened, based on the report submitted by the Enforcement Wing Officials', it is incumbent upon the respondent to afford an opportunity of personal hearing. Order passed without affording the opportunity of being heard. Objections – preliminary and final o .....

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..... of respondent in all Writ Petitions. With the consent of the learned counsel on either side, these Writ Petitions are taken up for final disposal. 2. The petitioner-Company, which is a registered dealer under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred as "TNVAT Act") and Central Sales Tax Act, 1956 (hereinafter referred as "CST Act"), has fil .....

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..... erence between purchase in Annexure I of the petitioner and Annexure II of the seller as per web report. D. Levy of penalty under Section 27(3)(b)" 4. The petitioner's case is that he has already reconciled the differences between the purchase and sales turnover in respect of mis-match already provided the details regarding payment of consideration to prove the earlier sale. On a perus .....

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..... iliation statement, after affording an opportunity of personal hearing. The other question would be as to whether the respondent could have imposed penalty under Section 27(3)(b) of the TNVAT Act. 6. The learned counsel for the petitioner submitted that the calculation of tax by the Enforcement Wing Officials obviously will not preclude the petitioner from contesting the proposal of revising the .....

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..... ew that that the impugned Assessment orders have been passed in violation of principles of natural justice. On this ground alone, the petitioner is entitled to succeed. 9. Accordingly, the Writ Petitions are allowed and the impugned orders are set-aside and the matters are remanded to the respondent for fresh consideration, who shall afford an opportunity of personal hearing to the petitioner, co .....

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