9911796707
TMI Blog2019 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed the same. As the impugned orders are silent on the same, the same cannot be improved by way of counter affidavit. There is no other material before this Court to demonstrate that notice regarding personal hearing has been sent to the writ petitioner and the writ petitioner has not availed the same. The Circular No.7/2014 (BB1/3589/2014) dated 03.02.2014 which is regarding personal hearing which says in a recommendatory tone that personal hearing shall invariably be afforded to dealers irrespective of whether they are opt for the same or not as respondent in its discretion has considered it necessary to give personal hearing (obviously owing to facts of this case) to the writ petitioner, it is a fit case to remit the matter. Impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at source' (hereinafter 'TDS' for brevity) with regard to payment made by the writ petitioner's customers i.e., Contractees. Besides this, there is also one issue pertaining to deemed sale value of goods purchased from other States, which according to the Revenue has not been reported and taxes have not been paid. Considering the, order which this Court now proposes to pass, this Court does not embark upon the exercise of examining these aspects on merits. 5. With the consent of learned counsel on both sides, these writ petitions are taken up, heard out and are being disposed of. To be noted, Revenue has filed a common counter affidavit in all these 7 writ petitions, i.e., counter affidavit dated 01.03.2019 and therefore pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that a notice of personal hearing dated 10.06.2016 was issued, the same was served on the writ petitioner on 13.06.2016 asking them to appear for personal hearing. It is also pointed out that this has been acknowledged by the writ petitioner on 22.06.2016 but they failed to utilize the opportunity of personal hearing. 10. Notwithstanding the aforesaid averment in the counter affidavit, learned counsel for petitioner, on instructions submits that the writ petitioner has not received any notice regarding personal hearing. This is a factual dispute. In such a situation, owing to the peculiar facts of this case, attendant circumstances have to be looked into. 11. With regard to the personal hearing aspect of the matter, impugned orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: (iii). As the provision in the TNVAT Act stipulates the conditions of granting of personal hearing, it may be intimated in the notice and it shall invariably be afforded to the dealer irrespective of whether the dealer has opted for personal hearing or not. 14. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of the personal hearing and the 4 corners within which the personal hearing shall perambulate has also been set out here. If the writ petitioner does not avail the opportunity of personal hearing on the aforesaid date, time and venue, impugned orders shall stand revived. If the writ petitioner avails the same, the respondent shall embark upon the exercise of redoing the assessment based on the objections already filed and pass revised assessment orders afresh as expeditiously as possible and in any event, within 12 weeks from the date of personal hearing i.e., on or before 08.10.2019. (D) The revised assessment order passed afresh in the aforesaid manner shall be communicated to the writ petitioner within 7 working days under d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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