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TMI Blog2017 (7) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... le issuing his notice dated 26.08.2016 in no uncertain terms stated that the records filed by the petitioner are sufficient to hold that the goods have been actually exported outside the Country and granted exemption claim on direct export sales for the entire amount claimed by the petitioner. The matter requires to be remanded for fresh consideration on this aspect as well as with regard to the defective C Forms which according to the respondent is not acceptable - appeal allowed by way of remand. - Writ Petition No. 2119 of 2017 and W.M.P. No. 2084 of 2017 - - - Dated:- 3-7-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.Joseph Prabakar For Respondent : Mr.K.Venkatesh ORDER Heard Mr.Joseph Prabakar, learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issues as raised in the said notice dated 26.08.2016, the petitioner submitted their objections on 17.11.2016. While the matter stood thus, it appears that the new Assessing Officer took over as the Assistant Commissioner of the Ambattur Assessment Circle, had issued a revised notice dated 14.12.2016. Among other things, it was pointed out that the petitioner has claimed exemption on the turnover ₹ 1,46,86,92,249/- towards the direct export sales under section 5(1) of CST Act, but have not filed copies of invoices, purchase orders, packing list, Bills of entry, etc., for the said turnover and in the absence of such vital documents they are not eligible to claim the exemption. Hence the respondent proposed to disallow the claim of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are voluminous. 5. Considering the complexity of the transaction and the large turnover involved, this Court is of the view that the respondent Assessing Officer should have afforded an opportunity of personal hearing, especially when the present assessment order is pursuant to the revised notice issued by him dated 14.12.2016. When the fact remains that the earlier officer while issuing his notice dated 26.08.2016 in no uncertain terms stated that the records filed by the petitioner are sufficient to hold that the goods have been actually exported outside the Country and granted exemption claim on direct export sales for the entire amount claimed by the petitioner. This Court is therefore of the view that the matter requires to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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