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TMI Blog2017 (3) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, has, infact, not afforded such opportunity to the petitioner by not informing the date of such hearing. Therefore, it is evident that the petitioner was not given such personal hearing and consequently, as rightly argued by the learned counsel for the petitioner, the impugned orders of assessment suffers on the ground of violation of natural justice - impugned order set aside - matter is remitted back to the respondent for passing fresh orders of assessment - appeal allowed by way of remand. - W.P.Nos.6868 to 6874 of 2017 W.M.P.Nos.7447 to 7453 of 2017 - - - Dated:- 21-3-2017 - K. Ravichandrabaabu, J. For the Petitioner : Mr.V.S.Manoj For the Respondent : Mr.S.Kanmani Annamalai ORDER Mr.S.Kanmani Annamalai, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner by fixing the date of personal hearing, the petitioner cannot be expected to appear before the respondent for availing the opportunity of personal hearing. 5.The learned counsel for the petitioner further submitted that as per the Circular No.7/2014 dated 03.02.2014, issued by the Principal Secretary/ Commissioner of Commercial Taxes, Chepauk, Chennai - 5, the respondent is duty bound to afford a personal hearing to the petitioner, whether the petitioner has asked for the same or not. Therefore, he submitted that the impugned orders are liable to be set aside solely, on the ground of violation of principles of natural justice. 6.The Additional Government Pleader (Taxes) appearing for the respondent submitted that the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llows: 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. i) After issue of notice calling for the objections, if any further time is requested by the dealer within a period of fifteen days, it shall be examined and reply to be given to the dealer regarding granting of time or not as the case may be only if, there exists a genuine reason. ii) Objections filed by the dealer on the pre assessment/revision notices shall be examined in each and every issue meticulously and spea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent only on the ground of violation of principles of natural justice, without going into any of the merits of the contentions raised by the parties on the orders of assessment. Consequently, the writ petitions are allowed and the impugned orders of assessment are set aside and the matter is remitted back to the respondent for passing fresh orders of assessment, after affording opportunity of personal hearing to the petitioner by indicating the exact date of such hearing. After hearing the petitioner and considering all the aspects, the respondent shall pass fresh orders of assessment on its own merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. 12.The writ petitions are all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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