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TMI Blog2019 (7) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ealers irrespective of whether they are opt for the same or not as respondent in its discretion has considered it necessary to give personal hearing. Violation of principle laid down in the case of NARASUS ROLLER FLOUR MILLS VERSUS THE COMMERCIAL TAX OFFICER [ 2015 (4) TMI 361 - MADRAS HIGH COURT] - HELD THAT:- Learned Revenue Counsel adverting to the counter submitted that the writ petitioner in any event had not produced TDS Certificates and therefore it cannot be gainsaid that Narasus principle has been violated. Deduction of TDS - HELD THAT:- Writ petitioner, on instructions, submitted that the TDS Certificates are now available and if personal hearing is granted, writ petitioner will be able to produce the TDS Certificates rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng successive assessment years from 2009- 2010 to 2015-2016. 8. It is the case of the writ petitioner that writ petitioner was filing monthly Returns under Section 21 of TNVAT Act and there was deemed assessment under Section 22(2) of the TNVAT Act. 9. To be noted, the deemed assessment was as of 30th June of the succeeding calendar year upto the assessment year 2010-2011 and it is 31st October of the succeeding calendar year with effect from 2011-2012. As these seven assessment orders, which form subject matter of instant writ petitions travel across these two regimes, it has become necessary to this aspect i.e., deemed assessment being as of 30th June upto 2011 and as of 31st October from 2012. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing. There is no disputation or disagreement in this regard. 13. Notwithstanding the replies from writ petitioner, more particularly, replies, wherein writ petitioner has specifically sought for personal hearing, respondent passed seven separate revised assessment orders for the aforementioned seven assessment years and all these seven revised assessment orders are dated 27.6.2018. These seven revised assessment orders have been called in question in each of the seven writ petitions and they shall collectively be referred to as 'impugned orders' in plural and 'impugned order' in singular. 14. A perusal of the impugned orders reveals that there is no whisper about personal hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing assessment orders. Joint Commissioners / Deputy Commissioners should verity at random the assessment orders passed by the Assessing Officer while taking up cursory inspection and ensure compliance with these basic procedures while passing orders. (a) Passing of orders: Fifteen days time-limit 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) .. .. .. .. .. .. (ii) .. .. .. .. .. .. (iii) As the provision in the TNVAT Act stipulates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010-11, TIN: 33184244567/2009-10 and TIN: 33184244567/2013-14, all dated 27.6.2018 are set aside. To be noted, these orders are set aside solely for facilitating personal hearing. In other words, this Court does not express any opinion or view on merits of the matter. (b) Personal hearing is now fixed on 17.7.2019 (Wednesday) at 12.00 Noon in the office of the sole respondent. (c) Writ petitioner, on instructions, undertakes to go before respondent on the aforesaid date, time and venue and produce all documents in support of his objections and in support of his plea. (d) If the writ petitioner does not avail the personal hearing on the aforesaid date, time and venue, all the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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