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TMI Blog2019 (5) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... n my view includes a personal hearing. This admittedly has not been granted to the petitioner - The consistent view taken by courts is to the effect that personal hearing is an important component of reasonable opportunity. There is a statutory requirement for such opportunity to be granted, prior to rectification, whether such opportunity has been sought for or not. The petitioner is directed to appear before the authority on 13.03.2019 at 10.30 am, and after affording an opportunity of personal hearing, the respondent shall pass orders, de novo, within a period of four weeks thereafter - petition allowed by way of remand. - Writ Petition No.5899 of 2019 And W.M.P.No.6737 of 2019 - - - Dated:- 1-3-2019 - Dr. Justice Anita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertently as 304. 5. The assessment was taken up by the second respondent and completed on the basis of C-forms submitted by the petitioner in relation to a portion of the sales turnover. After due verification, the benefit of concessional rate of tax was granted by the respondents in proportion to that turnover for which valid C-Forms had been submitted. 6. While this is so, a notice dated 27.06.2018 seems to have been issued by the second respondent, in terms of Section 84 of the Act read with Section 9 (2) of the CST Act proposing revision of the original assessment. In fact, Section 84 of the Act does not provide for revision of assessment but only rectification of the same, where there is an error apparent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parent on the face of the record.- (a) An assessing authority or an appellate or revising authority (including the Appellate Tribunal) may, at any time within six years from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him reasonable opportunity of being heard.....' 10. The proviso to Section 84 of the Act specifically refers to notice to be issued to the Assessee, which has been done in this case on 27.06.2018. However, the proviso also mentions 'reasonable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntation in writing provided that no adverse materials are disclosed and further the demands of fairness are sufficiently met. 13. Similar views have been expressed in De.Smiths Judicial Review of Administrative Action, (6th Edition) at page 397. The learned author opined that a fair hearing does not necessarily mean that there must be an opportunity to be heard orally, but one is entitled to an oral hearing where fairness requires that there should be such hearing. But, fairness does not require that there should be an oral hearing in every case. However, the learned author referred to the decision in Sengupta Vs. Holms, (2002) EWCA Civ 1104 at (38) and quoted the views of Laws L.J. where the learned Judge held that central p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner personal hearing was demanded in terms of the said Circular but the same was declined by the Revenue. 15. In the case of Travancore Rayons v. Union of India reported in AIR 1971 SC 862, which is a case under Central Excise and Salt Act, 1944, the question was whether the appellant company is entitled to a personal hearing in the revisional proceedings. Justice Shah, speaking for a Two-Judge Bench of the Honble Supreme Court, held that It is true that rules do not require that personal hearing shall be given, but, if in appropriate cases where complex and difficult questions requiring familiarity with technical questions are raised, personal hearing is given, it would conduce to better administration and mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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