2017 (7) TMI 315

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..... d to be followed under the TNVAT Act. The principles of natural justice requires that the dealer is given adequate and reasonable opportunity to putforth their submissions. The earlier notice clearly stated that the petitioner will have an opportunity of personal hearing - matter is remanded to the respondent for fresh consideration - appeal allowed by way of remand. - W.P.No.16844 of 2017 and W. .....

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..... de Tamil Nadu for a value of ₹ 11,74,30,971/- and calculated the proportionate ITC reversal at ₹ 15,23,919/-. This reversal has been done by invoking Section 19(5)(a) of the TNVAT Act. The petitioner's contention is that the impugned order has been passed without issuing any notice and without affording an opportunity of personal hearing. Record of the proceedings show that a notic .....

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..... orm WW. Further, the petitioner requested the then Assessing Officer to verify the record and drop the proceedings and they sought for an opportunity of personal hearing before passing any order in furtherance to the notice dated 11.08.2016. Nothing transpired thereafter, but the petitioner received another notice dated 21.09.2016 proposing to reverse the input tax credit for the year 2014-15 unde .....

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..... tices dated 11.08.2016 and 21.09.2016 and without reference to the petitioner's objections dated 31.08.2016 and 27.09.2017, the respondent has passed the impugned order. 4. This Court is unable to comprehend as to how the Assessing Officer attached to a Large Tax Payers Unit could have passed the impugned order without reference to the earlier proceedings and the nature of objections raised .....

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..... above reasons, the writ petition is allowed, the impugned order is set aside and the matter is remanded to the respondent for fresh consideration, who shall carefully peruse the records, issue comprehensive notice to the petitioner, afford an opportunity to the petitioner to submit their objections, hear them in person and pass a reasoned order on merits and in accordance with law. The above direc .....

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