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TMI Blog2019 (3) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the impugned demand - the matter is remanded back to the second respondent for fresh consideration and the second respondent after affording sufficient opportunity to the petitioner including the right of personal hearing - appeal allowed by way of remand. - W.P.(MD)No.11409 of 2015 And M.P(MD) No.1 of 2015 - - - Dated:- 13-2-2019 - Mr. Justice Abdul Quddhose For the Petitioner : Mr.S.Mujibur Rahman For the Respondents : Mr.A.Thiyagarajan, Government Advocate ORDER The instant writ petition has been filed challenging the assessment order dated 19.05.2015 passed by the second respondent in TIN No.33424900058/2014-15 which was received by the petitioner on 22.05.2015. 2.The case of the petitioner is that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the circular, which is extracted hereunder:- 3.In the light of the above, the following circular instructions are issued which must be scrupulously followed by assessing officers while passing assessment orders. Joint Commissioners/ Deputy commissioners should verity at random the assessment orders passed by the Assessing Officer while taking up cursory inspection and ensure compliance with these basic procedures while passing orders. a) Passing of orders: Fifteen days time limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.In the light of the above submissions, the learned counsel appearing for the petitioner prayed that the impugned demand must be quashed. 7.Per contra, the learned Additional Government Pleader appearing for the respondents would submit that the Assessing Officer issued pre-assessment notice under Section 22(4) of the TNVAT Act 2006 to the petitioner, which was received by the petitioner on 18.04.2015. Despite the receipt of notice, there was no response from the petitioner. Since there was no response from the petitioner, the Assessing Officer passed the impugned order dated 19.05.2015. Therefore, according to the learned Additional Government Pleader, sufficient opportunity was given to the petitioner before passing the impugned de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom him or from any independent source. 10.Considering all the facts and also considering the circular dated 03.02.2014 issued by the Principal Secretary/Commissioner of Commercial Taxes, Chepauk, Chennai-5 as well as following the Hon'ble Division Bench judgment of this Court referred to supra, this Court is of the considered view that the respondents have violated the principles of natural justice by not affording sufficient opportunity including the right of personal hearing to the petitioner before passing the impugned demand. 11.In the result, the order impugned dated 19.05.2015 is hereby quashed and the writ petition is allowed and the matter is remanded back to the second respondent for fresh consideration and the second re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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