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TMI Blog2019 (7) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... revised assessment order dated 4.8.2017. This Court is of the considered view that this issue can be sorted out if personal hearing is granted to the writ petitioner. Petition allowed by way of remand. - W.P.No.34542 of 2018 And W.M.P.No.40076 of 2018 - - - Dated:- 24-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.R.Narayanan For the Respondent : Mr.G.Dhanamadhri, Government Advocate. ORDER Mr.R.Narayanan, learned counsel on record, for writ petitioner and Ms.G.Dhanamadhri, learned Government Advocate, on behalf of lone official respondent, are before this Court. 2. With consent of learned counsel on both sides, main writ petition itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er words, there was a lull and nothing happened pursuant to the notice dated 30.11.2015 and writ petitioner's reply dated 31.12.2015. 11. When the matter was lying dormant, as above, another notice was issued by the Department. This notice is dated 27.2.2017. This notice also pertains to the discrepancy noticed by the Enforcement Wing in the inspection on 6.8.2015 and it pertains to the same assessment year, namely, 2014-2015. 12. To this second notice, writ petitioner sent a reply dated 7.3.2017. The contents of this reply is crucial and this Court shall allude to the same infra elsewhere in this order. 13. Pursuant to this second notice dated 27.2.2017 and the writ petitioner's reply/ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluded the issues pertaining to the discrepancies vide first revised assessment order dated 4.8.2017 and thereafter, at least one of the same issues has been revisited in the second assessment order, i.e., the impugned order. This one issue, according to learned counsel for writ petitioner, is reversal of 'Input Tax Credit ('ITC' for brevity) and reversal of ITC under Section 19(5)(c) of TNVAT Act. 17. A perusal of first revised assessment dated 4.8.2017 and the impugned assessment order (second revised assessment) dated 30.10.2018 reveal that while the first revised assessment has been passed on the basis of notice and reply in February and March of 2017 alone without taking into account the earlier notice and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner. 22. In the light of the narrative thus far, following order is passed: (a) Impugned revised assessment order, being order dated 30.10.2018 bearing Reference No.TIN 33280581113/2014-15 is set aside. Impugned order is set aside solely for the purpose of facilitating a personal hearing for the writ petitioner. In other words, this order is not set aside on merits and it is made clear that this Court does not express any opinion or view on merits of the matter. (b) By consent of both sides, personal hearing is fixed on 12.7.2019 (Friday) at 12.00 Noon in the office of the respondent. (c) Writ petitioner undertakes to go before the respondent on the aforesaid date, time and venu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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