9911796707
TMI Blog2017 (11) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of principles of natural justice in passing the impugned orders - this Court is of the considered view that the assessment should be re-done by the respondent after affording an opportunity of personal hearing - petition allowed by way of remand. - W.P.Nos.26198 to 26203 of 2017, W.M.P.Nos.27846 to 27851 of 2017, W.P.No.26198 of 2017 - - - Dated:- 12-10-2017 - T. S. Sivagnanam, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were heard together and disposed of by this common order. 3. The place of business of the petitioner was inspected by the Enforcement Wing Officers of the respondent/Department on 06.10.2016 and 13.10.2016. One of the defects, which was pointed out by the Enforcement Wing Officers was that, verification of purchase details reported in the monthly returns filed with the purchase details fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the purchases found in the Auditor statement and the monthly returns. 3.2 It is further stated that, this differential turnover represents purchases of non-taxable goods, for which, the assessment proposed is incorrect, and levy of penalty is against the principles of natural justice. The petitioner also pointed out that the Enforcement Wing Officers have levied tax at 2% and collected the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner and directed them to appear in person and produce necessary details and records to substantiate their stand. However, without doing so, the respondent has completed the assessments, stating that the petitioner have not produced details on the differential turnover. This is sufficient to hold that there has been violation of principles of natural justice in passing the impugned orders. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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