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TMI Blog2018 (8) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... wo grounds to assail the order impugned in this writ petition. The learned counsel for the petitioner is of an opinion that for each assessment year, separate proceedings are to be issued by the competent authority, contrarily, a common order has been passed by the competent authority namely, the Assistant Commissioner(ST) in respect of six assessment years. The learned counsel for the petitioner further raised a point by stating that for each assessment year, a separate appeal is to be filed before the Appellate Authority and in such an event, it may not be possible for the writ petitioner to produce the original copy of the order in all the six appeals to be filed before the Appellate Authority. Thus, the authority competent is bound to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention by stating that the first ground raised by the writ petitioner is untenable in view of the fact that passing a separate order will not serve any purpose and may not have any meaning. Each year has been separately mentioned in the impugned order and the details are given separately, therefore, passing a separate order is an empty formality and no useful purpose would be served. 6.The learned Government Advocate further contended that the breakup details in respect of each assessment year has been separately mentioned and therefore, it may not be an issue for the writ petitioner to defend his case on merits and in accordance with law. 7.In respect of the grounds raised that the personal hearing was not given, the learned counsel co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parate orders in respect of each assessment year. Secondly, a personal hearing as contemplated under Section 22(4) of the TNVAT Act is to be given in the present case. As far as the petitioner is concerned, the impugned order is for the six assessment years. Therefore, it is preferable to give not only a reasonable opportunity of submitting is explanations, but a personal hearing also. However, it is not made clear that, whether the writ petitioner had submitted any such application, seeking personal hearing. 9.This Court is of an opinion that the writ petitioner has to make such an application seeking personal hearing and in the event of submitting such an application, the authorities competent are bound to provide an opportunity of perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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