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TMI Blog2018 (7) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been given as mandated in the guidelines issued by the Head of the Department, the order of the respondent is vitiated for violation of principles of nature justice - matter remanded to the respondent for fresh consideration - petition allowed by way of remand. - W. P(MD) No s . 13080 to 13085 of 2018 an् W.M.P. (MD) Nos. 11956 to 11961 of 2018 - - - Dated:- 18-6-2018 - MR M. GOVINDARAJ, J. For The Petitioner : Mr. M. Azeem For The Respondent : Mr.S.Dhayalan Government Advocate COMMON ORDER The petitioner company in all the writ petitions is the dealer in Cotton Hank Yarn. The petitioner company was registered under Tamilnadu VAT Act and filed returns in respect of business transaction. Originally pre-rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that the petitioner has not sought for personal hearing and also sought for certain clarification from the Head of the Department. 5. On perusal of the typed set of papers, it is seen that the Commissioner, Commercial Tax Department has issued clarification in ACAAR No. 115/2015-16 (Acts Cell II/3663/2016) dated 18. 06. 2018 and also the Additional Chief Secretary / Commissioner of Commercial Taxes, Chepauk, Chennai, in his letter No. Acts Cell II/3663/2016 dated 18. 06. 2018 directed the Joint Commissioner, Tirunelveli Division to issue necessary instructions to the Assessing Officer in order to ensure that the purpose of the clarification issued, consequent to the High Court order is attained, in order to bring the issue to finali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer has opted for personal hearing or not . In view of the above, it is mandatory to afford personal hearing even if the objections are not filed by the dealer or not. But in the instant case, no personal hearing was given to the petitioner. 7. The Hon'ble Division Bench of this Court in W. A. (MD) No. 234 to 240 of 2015(In G . V . Cotton Mills (P) Ltd . , Rep . by its Managing Director Vs . The Assistant Commissioner (CT), Avarayampalayam Assessment Circle Corporation of Shopping Complex, Coimbatore ) dated 16. 03. 2018 has held as follows: 10. The respondent denied the appellant opportunity of hearing only on the ground that objection was not given to the pre-assessment notices. Even if objection w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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