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TMI Blog2018 (8) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of such notices. Therefore, the requirement to comply with personal hearing arises only thereafter - In this case, admittedly, no such opportunity was given to the petitioner. In all fairness, the Assessing Officer should have intimated the date of personal hearing. It is not done in this case. It is true that the petitioner, on filing the application under Section 84 of the TNVAT Act, was called upon to appear in person and explain - providing such personal hearing, after passing the orders of assessment, though at the time of hearing the application filed under Section 84 of the TNVAT Act, is like putting the cart before the horse, since such opportunity of personal hearing, as contemplated by the respondent themselves, while iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r documents on subsequent dates in pursuant to other notices issued by the respondent, was considered by the Assessing Officer, he has however, not chosen to give an opportunity of personal hearing to the petitioner, especially, when he has decided to reject the contentions raised by the petitioner and the documents filed in support of such contentions. 4. The learned counsel for the petitioner submitted that the respondent-Assessing Officer did not even intimate the date of personal hearing to the petitioner before passing the impugned orders of assessment. Therefore, he contended that the principles of natural justice was not followed in its strict sense. In support of such contention, the learned counsel relied on an order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, it is evident that when the Assessing Officer has called upon the petitioner to produce further documents on 12.02.2018 and again on 15.05.2018, he has not concluded the proceedings. It is also not in dispute that the petitioner furnished certain documents on receipt of such notices. Therefore, the requirement to comply with personal hearing arises only thereafter. In this case, admittedly, no such opportunity was given to the petitioner. In all fairness, the Assessing Officer should have intimated the date of personal hearing. It is not done in this case. On the other hand, the Assessing Officer has proceeded to pass the impugned orders of assessment, thereby, rejecting the contentions raised by the petitioner. At this juncture, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of granting of personal hearing, it may be intimated in the notice and it shall invariably be afforded to the dealer irrespective of whether the dealer has opted for personal hearing or not. 10.Going by the above Circular issued by the Department and considering the fact that the pre-assessment notices and revised notices suggested, as though the petitioner is entitled for a personal hearing, the question that is to be gone into and decided in this case is as to whether the petitioner was really afforded such opportunity. As I pointed out earlier, the respondent has not intimated the petitioner about the date of personal hearing in pursuant to the objections filed by them. When such being the factual position, the only con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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