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TMI Blog2019 (6) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, even without reference to the circular, there is no dispute that the writ petitioner dealer i.e., the writ petitioner assessee has sought time to produce documents in writing. No prejudice would be caused, if an opportunity is given to the writ petitioner. This Court is informed by the writ petitioner counsel that documents have already been furnished and if a date is fixed for personal hearing, they will go before the respondents - petition allowed by way of remand. - W.P.Nos.14955, 14957 & 14958 of 2019 And W.M.P.Nos.14921, 14923 & 14925 of 2019 - - - Dated:- 10-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.T.Mohan (in all W.Ps) For the Respondent : Mr.M.Hariharan Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu Value Added Tax Act, 2006' ['TNVAT Act' for the sake of brevity]. 7. With regard to the first writ petition alone, this is a second round of litigation as the writ petitioner approached this Hon'ble Court earlier against Assessment order dated 07.03.2016 and that writ petition was disposed of by this Court vide order dated 21.09.2016. To be noted, this Court is informed that earlier round of writ petition is writ petition in W.P.No.32556 of 2016 and while disposing of the writ petition, this Court, directed the petitioner inter alia to submit records, Books of Accounts, etc., to the Assessing officer. 8. This Court is also informed that in the other two writ petitions, there is no earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys time 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 following process. I) After issue of notice calling for the objections, if any further time is requested by the dealer within a period of fifteen days, it shall be examined and reply to be given to the dealer regarding granting of time or not as the case may be only if, there exists a genuine reason.' 12. Hon'ble Division has held that the aforesaid Circular dated 03.02.2014 emphasizes that principles of natural justice should be adhered to. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted by the Revenue counsel that it would be desirable to have the date 02.07.2019 as the date fixed for this purpose. 15. Therefore, in the light of the narrative thus far, this Court passes the following order: a) Impugned orders in each of these three writ petitions being reference Nos.CST/841662/2013-14, TIN/33071301793/2014-15, TIN/33071301793/2015-16 dated 29.03.2019 are set aside. b) Personal hearing in each of these three cases shall be held on 02.07.2019 (Tuesday) at 12.00 noon by the respondent in his office. c) In the personal hearing, the documents already submitted by the writ petitioner shall be examined and a personal hearing shall be held. d) Post per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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