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TMI Blog2018 (10) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice. Therefore, this Court is inclined to set aside the impugned orders. All the impugned orders passed by the 2nd respondent are set aside and all the matters are remanded back to the file of the 2nd respondent - petition allowed by way of remand. - W.P(MD)Nos.18239 to 18243 of 2018 And W.M.P.(MD).Nos.16146 to 16150 of 2018 - - - Dated:- 5-10-2018 - Mrs. Justice J. Nisha Banu For the Petitioner : Mr.B.Rooban For the Respondents : Mr.R.Murugan, Additional Government Pleader COMMON ORDER These writ petitions have been filed by the petitioner challenging the revised assessment orders, dated 31.05.2018, 31.05.2018, 31.05.2018, 12.06.2018 and 14.06.2018 respectively passed by the 2nd respondent for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concern viz., Tvl.Sri Nagalakshmi Traders. But, the 2nd respondent, without considering the same, has passed the impugned order merely stating that after receipt of notice, the dealer has not filed his objections and hence, the proposals are confirmed. Even though the dealer has not filed his objections, the 2nd respondent ought to have fixed a date for personal hearing and communicated the same to the petitioner. A reading of the impugned orders reveal that no such exercise was done by the 2nd respondent. The Commissioner of Commercial Taxes, pursuant to the recommendations of the Hon'ble Justice Sri Ramanujam Committee, has laid down certain procedures to be followed by the assessing authority before passing final orders. That circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, the hearing is required in such cases, unless specifically excluded by a statutory provision. 7. The above decision is squarely applicable to this case. In this case, though the petitioner has sought for a copy of the web report, the 2nd respondent, without furnishing the same and without providing an opportunity of personal hearing, has passed the impugned orders merely stating that the dealer has received notice, but has not filed any reply till date. There is a clear violation of the principles of natural justice. Therefore, this Court is inclined to set aside the impugned orders. 8. In view of the above, all the impugned orders passed by the 2nd respondent are set aside and all the matters are remanded back to the file of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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