9911796707
TMI Blog2019 (7) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... uliar facts and circumstances of this case and this Court does not express any view or opinion as to whether personal hearing is necessary in all and every case when it is not made statutorily imperative. The impugned orders are not set aside, but they are given the character and colour of further revisional notices for the purpose of facilitating a Denovo revisional assessment. Though obvious, it is made clear that this course is being adopted without expressing any opinion or view on merits of the matter - Writ petitioners, shall pay 15% of the disputed tax [tax liability alone excluding penalty] within a fortnight from the date of receipt of this order. - W.P.Nos.19609, 19612, 19614, 19616 and 19621 of 2019 And W.M.P.Nos.19126, 1912 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition arises under 'Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred to as 'TNVAT Act' for brevity. 3. Writ petitioner is a dealer under TNVAT Act. 4. There was a surprise inspection conducted by the officers of the Enforcement Wing at the place of business of the writ petitioner on 24.05.2016 and 25.05.2016, certain defects and omissions were noticed, based on which there was a proposal by Enforcement Wing. 5.It is the specific and pointed case of learned counsel for writ petitioner that the then Assessing Officer sent a deviation proposal qua the proposal given by the Enforcement Wing. This is articulated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at of mismatch qua purchases made by the writ petitioner and 'Input Tax Credit' ('ITC' for brevity) availed. 9. It is not in dispute that the writ petitioner was called upon to send objections vide revisional notice dated 19.10.2016. After seeking two extensions of time on 18.11.2016 and 02.12.2016, writ petitioner ultimately sent objections to the revisional notice on 16.12.2016. A perusal of the impugned orders reveal that the objections have in fact, been considered and the Assessing Officer has returned findings, but submissions are to the effect that findings are erroneous. At the moment, this Court does not express any opinion on these submissions. 10. In the aforesaid backdrop wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposal made by Enforcement Wing officials, which has been sent by the predecessor of the incumbent, who passed the impugned orders. 9. In this regard, paragraph 10 of previous proceedings, which has been extracted and reproduced is of significance. 10. There is no reference to the aforementioned deviation proposal in the impugned orders. Besides this, considering the peculiar facts and circumstances of instant case, this Court is of the view that it may be appropriate to direct the sole respondent to give an opportunity of personal hearing. To be noted, this view is taken owing to the peculiar facts and circumstances of this case and this Court does not express any view or opinion as to whether personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to the character and colour of revised assessment orders without reference to this Court. e) If the writ petitioner avails of the opportunity of personal hearing, respondent shall consider all the objections in the light of the deviation proposal sent by the predecessor of the incumbent, who passed the impugned orders and redo the revised assessment Denovo and pass revised assessment orders afresh as expeditiously as possible and in any event, within twelve weeks from the date of personal hearing. 12. Redone revised assessment orders in the aforesaid manner, shall be communicated to the writ petitioner under due acknowledgment in accordance with applicable rules in this regard under 'Tamil Nadu Value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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