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TMI Blog2017 (4) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... earing, inspite of receipt of the notice dated 03.10.2016. Therefore, it is evident that the principles of natural justice is violated in this case. On that ground, the order of assessment has to be set aside and the matter needs to be remitted back to the respondent for passing fresh order after hearing the petitioner - appeal allowed by way of remand. - W.P.No. 6087 of 2017 and WMP No.6519 of 2017 - - - Dated:- 23-3-2017 - Mr. K.RAVICHANDRABAABU, J. For The Petitioner : Mr.C.Baktha Siromoni For The Respondents : Mr.K.Venkatesh, Government Advocate ORDER The petitioner is aggrieved against the order of assessment dated 31.10.2016. 2.Heard the learned counsel appearing for the petitioner and the learned Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 was served on the petitioner only on 15.10.2016. The acknowledgement made available in the file clearly shows that the petitioner received notice only on 15.10.2016. When that being the factual position, I do not think that the respondent is justified in concluding that the petitioner has not filed their objections and attended the personal hearing, inspite of receipt of the notice dated 03.10.2016. Therefore, it is evident that the principles of natural justice is violated in this case. On that ground, the order of assessment has to be set aside and the matter needs to be remitted back to the respondent for passing fresh order after hearing the petitioner. 5.Learned counsel appearing for the petitioner further pointed out that since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure as to how to take forward cases of mismatch, evolve a central mechanism, which can go into 5 these aspect and furnish details in full form to the respective Assessing Officers, who can decide for themselves as to whether there is a case made out to call upon their dealer to explain. If this centralized mechanism is not put in place exclusively for such purpose, it would result in notices and orders being issued by the respective Assessing Officers without even the knowledge of the Assessing Officer of the other end dealer resultantly no action being taken against other end dealer, assuming, he is at fault. Therefore, it is high time the Department wakes up and stops the one way approach and examine the matter in a holistic manner so th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t places on record the valuable assistance of Ms.R.Charulatha Advocate of M/s.Lakshmikumaran and Sridharan Attorneys. Consequently, connected Miscellaneous Petitions are closed. No costs. 6.Therefore, the respondent, while passing the fresh order, should also follow the guidelines/directions issued by this court in the above said batch of cases. Accordingly, this writ petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the respondent for issuing a fresh order of assessment, after giving due opportunity of hearing to the petitioner 7 and considering their objections. The whole exercise shall be completed by the respondent within a period of eight weeks from the date of receipt of a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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