9911796707
TMI Blog2019 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 relevant to assessment year 2016-2017. 3. Heard both sides. 4. The main grievance of the petitioner expressed before this Court is that the Assessing Officer has passed the impugned order without affording sufficient opportunity to the petitioner to produce the relevant documents inpite of their request made in writing to that effect. Therefore, it is contended that the impugned order was passed in violation of principles of natural justice. In support of such contention, the learned counsel appearing for the petitioner relied on a decision of this Court made in the case of Tvl Vikranth Construction Vs Deputy Commercial Tax Officer, Cuddalore reported in 2017 (7) GSTL 298 (Mad). 5. The learned Additional Government Pleader appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order without informing the assessee as to whether the request for time is granted or rejected, it has to be construed that the assessment made thereafter, is in violation of principles of natural justice. The very same issue was considered by this Court in the case of Tvl Vikranth Construction Vs Deputy Commercial Tax Officer, Cuddalore reported in 2017 (7) GSTL 298 (Mad), wherein, at paragraph Nos. 7 & 8, it has been observed as follows: 7. It is seen that in pursuant to a notice issued under Section 22(4) of the said Act dated 14-10-2016, the petitioner appeared before the respondent on the date so fixed and had given a request for granting 20 days time for producing certain supporting documents. Such request made by the petitioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the writ petition is allowed. The impugned order of assessment is set aside and the matter is remitted back to the respondent for passing fresh order of assessment after giving due opportunity of hearing to the petitioner. The petitioner should cooperate with the assessment proceedings without dragging the matter by way of filing applications one after another seeking for extension without there being any justifiable cause. The respondent shall intimate the next date of hearing to the petitioner. On receipt of such notice, the petitioner should appear with all necessary documents and allow the Assessing Officer to complete the assessment proceedings. Entire exercise shall be done by the respondent within a period of four weeks from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
