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TMI Blog2019 (3) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent by either of them. All these factors were not duly considered by the respondent in the impugned assessment order. Further no opportunity of personal hearing was given to the petitioner while passing the impugned assessment order. The matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders, after giving sufficient opportunity to the petitioner to raise all objections available to him under law - petition allowed by way of remand. - W.P.(MD)No.19274 of 2015 And MP(MD).No.1 of 2015 - - - Dated:- 5-3-2019 - Mr. Justice Abdul Quddhose For the Petitioner : Mr.N.Sudalaimuthu For the Respondent : Mr.M.Jeyakumar Additional Government Pleader ORDER The instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yam Co (TIN No.33815922078). In such circumstances, the instant Writ Petition has been filed challenging the impugned assessment order. 3.Heard Mr.N.Sudalaimuthu, learned counsel appearing for the petitioner and Mr.M.Jeyakumar, learned Additional Government Pleader appearing for the respondent. 4.The learned counsel for the petitioner drew the attention of this Court to the reply sent by the petitioner, dated 03.01.2014 to the pre revision notice sent by the respondent on 07.10.2013. He further submitted that as seen from the reply, the petitioner has enclosed annexure-II for the purchases effected by the other end sellers, namely, Tvl.PMR Agencies (TIN No.33465822380) and Tvl.PSS Jeyam Co (TIN No.33815922078) and they have also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has violated the principles of natural justice and therefore, the impugned assessment order has to be quashed. 6.Per contra the learned Additional Government Pleader appearing for the respondent would submit that there is an alternative efficacious appellate remedy available to the petitioner under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. It is also his case that the objections raised by the petitioner in his reply dated 03.01.2014 were duly considered by the respondent in the impugned assessment order and therefore no ground has been made out by the petitioner for quashing the same by this Court. Discussion: 7.It is an admitted fact that both the petitioner who is the purchaser as well as the other end sellers, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. Further no opportunity of personal hearing was given to the petitioner while passing the impugned assessment order. 8.For the foregoing reasons, this Court is of the considered view that the impugned assessment order, dated 15.06.2015, passed by the respondent in TIN.No.33245923119/2011-12, is hereby quashed and the matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders, after giving sufficient opportunity to the petitioner to raise all objections available to him under law and also grant him the right of personal hearing within a period of eight weeks from the date of receipt of a copy of this order. 9.With the aforesaid directions, the Writ Petition is disposed of. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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