9911796707
TMI Blog2016 (9) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... s. However, it is the stand of the respondents that despite being afforded opportunity, the appellant did not avail of the same. In this connection, it is pertinent to point out that as per the Circular No.7/2014, BB1/3589/2014, dated 03.02.2014, as regards the revision of assessment before passing the revision order, the dealer should be given reasonable opportunity, if required so and no order of revision should be made without affording an opportunity to the dealer as provided under Sections 22,25,27 of the Act. In the light of the defence taken by the appellant and also the Circular, this Court is of the considered view that the appellant should be afforded to one more opportunity to sustain his plea as to the payment of tax along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Cements Ltd. 3. The grievance expressed by the appellant is that no personal hearing was afforded to the appellant to put forth his case in person, but, to his shock and surprise, he was issued with the assessment order dated 30.03.2016 by the third respondent raising a demand of ₹ 1,70,048/- and further stating that no reply has been filed by the appellant. Thereafter, the third respondent issued Form-U Notice to the bankers on 27.06.2016. Challenging the legality of the said proceedings, the appellant preferred W.P.(MD).No.12404 of 2016. 4. Notice was accepted by Mr.R.Karthikeyan, learned Additional Government Pleader for the respondents. The learned Judge, after going thorough the papers and upon hearing the submissions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 22(4) of the TNVAT Act, 2006. No order of revision should be made without affording an opportunity to the dealer as provided under Sections 22,25,27 of the Act.? 5. It is the categorical stand of the appellant that he is having all the materials to show that the seller has made sales to the petitioner and tax has been paid by cheque. The said purchase has been made from M/s.Indian Cements Ltd. Therefore, the impugned order is unsustainable and prays for one more opportunity in the form of remand to sustain his plea. 6. Per contra, learned Additional Government Pleader would vehemently contend that despite his personal hearing afforded to the appellant, he was not responded to the same and the assessing authority/the third responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of tax along with the returns. 9. In the result, this Writ Appeal is allowed and the impugned order passed in W.P.(MD).No.12404 of 2016 dated 15.07.2016 as well as proceedings of the third respondent dated 30.03.2016 in the form of Form-U Notice to the bankers on 27.06.2016 are set aside and the matter is remanded back to the third respondent, who shall fix the date of hearing and intimate the same to the appellant. It is open to the appellant to avail the said opportunity before the third respondent, in the manner known to law. The third respondent is directed to complete the said exercise and pass orders in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. No costs. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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