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TMI Blog2019 (6) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the case on hand, where it was held that The impugned order by way of revision of assessment should not have been passed without giving the assessee an opportunity of personal hearing. The assessment orders are set aside solely on the ground of violation of 'NJP' (not acceding to the request for personal hearing), without expressing any opinion whatsoever on merits - petition allowed. - W.P.Nos.4554, 4556, 4558 and 4560 of 2019 And W.M.P.Nos.5143, 5147, 5148 and 5150 of 2019 - - - Dated:- 12-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.M.Md.Ibrahim Ali For the Respondents : Ms.G.Dhanamadhiri Government Advocate ORDER This common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the writ petitioner commenced by making some submissions on merits of the matter, learned counsel restricted his submission to one issue ie., violation of 'Natural Justice Principles' (NJP for brevity). 7. Before this Court proceeds further, it is to be noted that the cause title describes the petitioner as Venkateswara Constructions, Rep.by its Proprietor Mr.S.Saravanan, No.12/15, Vivek Nagar, Kolathur, Chennai 600 099. 8. Learned counsel for the writ petitioner submits, on instructions, that Mr.S.Saravanan is carrying on business in the name and style ' Venkateswara Constructions' as Sole Proprietor. 9. It is submitted by learned counsel for the writ petitioner tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any opinion whatsoever on the merits of the matter. This is more so in the light of the nature of the order, which this Court proposes to pass in disposing of the instant four writ petitions on hand. 14. Adverting to the four separate case files and typed set of papers therein, it was submitted by learned counsel for writ petitioner that the writ petitioner has sought for personal hearing, but the same has not been granted. 15. According to the learned counsel for the writ petitioner, the passing of the impugned assessment orders, without granting an opportunity of personal hearing, vitiates the impugned assessment orders. It is the further submission of learned counsel for petitioner that the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (3), at any time within a period of 1[six years from the date of assessment], determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary. (b) Where, for any reason, the whole or any part of the turnover of business of a dealer has been assessed at a rate lower than the rate at which it is assessable, the assessing authority may, at any time within a period of 2[six years from the date of assessesment], reassess the tax due after making such enquiry as it may consider necessary. (2) Where, for any reason, the input tax credit has been availed wrongly or where any dealer produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and assess the tax payable on such turnover after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such assessment. 21. From the narrative thus far, it follows as a inevitable sequitur that the SRC Projects principle laid down by a Honourable Division Bench of this Court will apply in all force to the case on hand. 22. If that be the case, it follows as a further sequitur that there is violation of 'NJP', as personal hearing sought for by the writ petitioner has not been accorded to the petitioner. 23. In the light of the aforesaid discussion, the following order is passed. (a) All th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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