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TMI Blog2017 (4) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... s unsustainable in the eyes of law. Therefore, the said assessment orders are hereby set aside. Petition allowed. - Writ Petition No. 13776 of 2017 (T-RES) C/W Writ Petition No. 13815 of 2017 (T-RES) Writ Petition No. 13816 of 2017 (T-RES) - - - Dated:- 18-4-2017 - MR. RAGHVENDRA S. CHAUHAN J. Petitioner: (By Sri. Mallahar Rao and Sri. S.N. Aravind, Advocates) Respondents: (By Sri. T.K. Vedamurthy, AGA for Respondents) ORDER These three petitions relate to the same assessee, and arise out of the same set of facts. The only difference between these three petitions is the assessment year. Therefore, these three Writ Petitions are decided by this common order. 2. The facts are being taken from W.P.No.13776/2017. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 4(1)(b) of the KVAT Act. Therefore, the Inspecting Authority treated the product manufactured by the petitioner as hair oil/hair shampoo taxable at 14.5%; an inspection report was duly submitted to the department. On the basis of the said report, by order dated 15.11.2016, the Assistant Commissioner initiated the proceedings under Section 39 of the KVAT Act. The tax rate was revised from 5.5% to 14.5% for the tax periods of 2012-13, 2013-14 and 2014-15. 5. Immediately on 07.12.2016 and again on 13.02.2017, the petitioner filed reply to the notice dated 15.11.2016. Furthermore, and most importantly, by letter dated 17.02.2017, the petitioner requested the revenue department to furnish copy of the documentary evidence. Without consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents, has pleaded that from the impugned order, it is not clear whether the copy of the report had been given to the petitioner or not? Moreover, since opportunity of hearing was given to the petitioner, he cannot claim that the principles of natural justice have been violated. Therefore, learned counsel has supported the impugned order. 8. Heard the learned counsel for the parties and perused the impugned assessment order. 9. The Assessing Officer has clearly noticed that, on 16.11.2015, the business premises of the petitioner was inspected by DCCT (Enforcement)-02, and the inspection report was duly submitted. The Assessing Officer has also noticed that by letter dated 17.02.2017, the petitioner had asked for the documentary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner or not, the said contention is belied by the observations made by the Assessing Officer himself. Despite the fact that the inspection report was relied upon by the revenue department, in initiating the proceedings, a copy of the inspection report was never given to the petitioner. Hence, the learned counsel for the petitioner is justified in claiming that the petitioner s rights under the principles of natural justice have been violated by the revenue department. 12. A perusal of the assessment order further reveals that the Assessing Officer is of the firm o pinion that merely by giving an opportunity of hearing, the principles of natural justice have been complied with. However, such a notion is highly misplaced. Merely g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment orders are hereby set aside. The cases are remanded back to the Assessing Officer. The Assessing Officer is directed to give a copy of the inspection report dated 16.11.20 15, and copies of any other documentary evidence on which the department wishes to rely upon against the assessee. The assessee is directed to appear before the Assessing Officer on 25.04.2017, and he is directed to submit list of documents required by it for filing a detailed reply to the notice dated 15.11.2016. After furnishing copies of the documents prayed for by the assessee, the Assessing Officer is directed to give an opportunity of hearing to the assessee for placing his case before the Assessing Officer. The Assessing Officer is directed to complete t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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