9911796707
TMI Blog2019 (7) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petitioner shall be examined and a personal hearing shall be held. Post personal hearing, the respondent shall pass Assessment orders afresh within a period of three weeks from the date of personal hearing - Petition allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent are before this Court. 3. This matter is listed under the caption 'ADJOURNED ADMISSION', but with the consent of learned counsel on both sides, main writ petitions are taken up, heard out and disposed of. 4. The core issue or in other words, the crux and gravamen of the bone of contention in all these three writ petitions is the same. This is not in dispute. In other words, there is no disputation or disagreement on this aspect of the matter. 5. Therefore, it will suffice to give a broad overview of bare minimum facts that are imperative for disposal of these three writ petitions. 6. In this backdrop, suffice to say that these writ petitions pertain to assessment orders passed by the respondent. While, 1st wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rew the attention of this Court to an order passed by a Hon'ble Division Bench of this Court being an order dated 29.01.2018 in W.A.No.173/2018. In this order of Hon'ble Division Bench, a Circular issued by the Principal Secretary / Commissioner of Commercial Taxes being Circular No.7/2014 dated 03.02.2014 has been extracted. 11. Specific attention of this Court is drawn to paragraph 3 (a) (I) of the Circular, which read as follows: '3. In the light of the above, the following circular instructions are issued which must be scrupulously followed by assessing officers while passing assessment orders. Joint Commissioner / Deputy Commissioners should verify at random the assessment orders passed by the Assessing Officer while ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be. However, the aforesaid para 3 (a) (I) of aforementioned circular refers to cases, where time is requested by the dealer within a period of 15 days. Therefore, the question as to whether the aforesaid circular would apply to cases of this nature is left open as in the instant 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. Therefore, 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. 14. On i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : (a) Impugned orders in each of these three writ petitions being reference Nos.TIN/33071301793/2012-13, dated 31.01.2019 TIN/33071301793/2019/A3, dated 29.04.2019 and TIN/33071301793/2013-14 dated 31.01.2019, are set aside. b) Personal hearing in each of these three cases shall be tagged with the matters covered in the earlier order dated 10.06.2019 in W.P.Nos.14955, 14957 & 14958 of 2019, on 02.07.2019 (Tuesday) at 12.00 noon by the respondent in his office . c) To be noted, the rate of taxation itself is under challenge vide W.P.No.16792 of 2019, which is on Board today, but learned Revenue counsel seeks adjournment in W.P.No.16792 of 2019. The personal hearing tomorrow (02.07.2019) will depend heavily upon outcome of W.P.No.16792 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
