9911796707
TMI Blog2016 (12) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is high time, the Department shall abandon the same and give proper electronically generated acknowledgment. The petitioner was issued with notice dated 18.5.2016 and in the affidavit filed in support of the Writ Petition, in paragraph No.8, it is submitted that the petitioner's representatives appeared before the respondent and represented that they have submitted their reply to the earlier notices and the respondent stated that he would revert after reviewing the entire set of documents. However, the respondent passed the impugned order on the ground that the petitioner has not submitted any objections - this Court is inclined to believe the stand taken by the petitioner that the reply dated 20.02.2015 was received by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enclosed the following documents: a) Copies of the returns filed by the petitioner under the Finance Act, 1994, for the H.Y.E. 30.09.2013 and H.Y.E. 31.03.2014 (2 Nos.) b) Copy of Notification No.24/2012 - Service Tax issued by the Govt. of India. c) Copy of the petitioner's Audit Report in Form WW under the TNVAT Act, 2006 for the year 2013-14. d) Statements showing month wise purchase and sales turnovers reported by the petitioner in the returns filed by the petitioner under the TNVAT Act, 2006 for the year 2013-14 (2 Nos.). 4. As pointed out earlier, the petitioner has handed over the explanation to the respondent and the respondent has received the same and affixed the signature on 26.2.2015. The said fact wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is in violation of principles of natural justice. Therefore, the impugned order has to be held to be illegal. 8. Accordingly, the petitioner is directed to treat the impugned proceedings as a show cause notice and submit further objections within a period of fifteen days from the date of receipt of a copy of this order. On receipt of the same, the respondent shall afford an opportunity of personal hearing and redo the assessment in accordance with law. Since, this Court has directed the impugned order to be treated as a show cause notice, the question of recovering the tax and penalty as quantified in the impugned order does not arise and it shall abide by the fresh orders to be passed in terms of the above directions. The Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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