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TMI Blog2017 (3) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... er. - Writ Petition No.3727 of 2017 and WMP No.3790 of 2017 - - - Dated:- 15-2-2017 - Rajiv Shakdher, J. For Petitioner : Mr.J.Shankarraman For Respondents : Mr.K.Venkatesh, G.A. ORDER 1. Issue notice. Mr.K.Venkatesh, accepts notice on behalf of the respondents. 1.1. With the consent of counsels for parties, the Writ Petition is taken up for final hearing and disposal. 2. This Writ Petition is directed against the order dated 30.09.2016. The record shows that prior to the passing of the aforementioned assessment order, pre-assessment notice dated 11.08.2016 was issued to the petitioner. Via this notice, the petitioner was directed to file its objections, if any, qua the proposal made in the pre-assessment notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite tiles by procuring rough granite blocks domestically and thereafter, converting the said blocks into polished slabs. The petitioner avers that these polished slabs are exported and that there is no domestic sale. The petitioner, thus, submits, that if, an opportunity of personal hearing had been given, these facts could have been brought to the notice of respondent No.1. 4.3. In support of the contention made above, it is submitted that proviso to Section 22(4) of the 2006 Act makes the personal hearing compulsory. Furthermore, in support of this submission, reliance is also placed on a Circular dated 03.02.2014, issued by the Department. 5. Mr.Venkatesh, who appears on behalf of the respondents, says that, an opportunity was give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.Venkatesh, that the Circular dated 03.02.2014 only speaks of reasonable opportunity has to be read in line with the proviso to Section 22(4) of the 2006 Act. The submission of Mr.Venkatesh is based on a reading of the following part of the Circular dated 03.02.2014. .....(3)(a)Passing of orders: Fifteen days time limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process.... 9.1. As correctly pointed out by the counsel for the petitioner, Clause (3) of the very same circular makes it clear that respondent No.1 was required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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