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TMI Blog2019 (7) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... consent of both sides, personal hearing is fixed on 18.07.2019 at 12 Noon. Venue shall be the office of the sole respondent. Writ petitioner undertakes to avail the personal hearing on the aforesaid date, time and venue - petition disposed off by way of remand. - W.P.No.19130 of 2019 And W.M.P.No.18499 of 2019 - - - Dated:- 10-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.Adithya Reddy For the Respondent : Mr.V.Haribabu Additional Government Pleader ORDER Mr.Adithya Reddy , learned counsel on record for writ petitioner is before this Court. Mr.V.Haribabu, learned Additional Government Pleader accepts notice on behalf of lone official respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015. Writ petitioner sent a reply to this notice on 10.04.2015. b) Thereafter there was a lull for more than 2 years. After 2 years, on 29.11.2017, there was a communication from the respondent calling upon the writ petitioner dealer to produce as many as 23 purchase bills. This notice makes it clear that these 23 purchase bills have to be produced within three days. It is the emphatic submission of learned counsel that all the 23 purchase bills were submitted to the respondents within three days. Thereafter, there was again a lull for more than 1 years and the impugned order came to be passed, thereafter without giving an opportunity to explain the purchase bills. 7. A perusal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred notice after granting us an opportunity of personal hearing' 9. Furthering his arguments in this direction, learned counsel pressed into service an order made by this Court on 07.06.2019 in W.P.No.14660 of 2019 etc., with regard to personal hearing aspect, which in turn was an order that was passed by drawing inspiration from SRC projects Private Limited case [ Tvl.SRC Projects Private Ltd., Vs. The Commissioner of Commercial Taxes reported in 33 VST 33 ], a Division Bench judgment. There are two aspects to this matter. Order of this Court itself is based on the peculiar facts and circumstances of that case which comes out very clearly from a reading of that order. A case is an authority for the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of this case i.e., lull between the first revisional notice on 27.02.2015 and reply thereto on 10.04.2015 besides further lull after production of 23 purchase bills in 2017 itself pursuant to notice dated 29.11.2017 and comparison of 23 purchase bills 1 years after they were produced, the prayer for personal hearing has to be acceded to. Further discussion on the aforesaid aspect of the matter is not necessary for disposal of the instant case. However such discussion is reserved for a matter where there is a contest in this regard. 12. In the light of the narrative thus far, the following order is passed: a) Impugned order dated 26.04.2019 bearing reference TIN 33341088875/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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