9911796707
TMI Blog2019 (8) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... s nothing to show that the writ petitioner dealer was given a reasonable opportunity of showing cause against imposition of penalty under Section 27(4). This Court is of the considered view that in the instant case it will be appropriate to direct the respondent to give an opportunity of personal hearing to the writ petitioner - Petition disposed off. - W.P.Nos.21835, 21842 and 21846 of 2019 And W.M.P Nos.21047, 21057, 21060 of 2019 - - - Dated:- 25-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.Joseph Prabakar For the Respondent : Ms.Dhanamadhri Government Advocate COMMON ORDER This common order will dispose of both these writ petitions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 22(2) of TNVAT Act, that the Enforcement Wing officials of the Commercial Taxes Department conducted an audit in the business premises of the writ petitioner on 06.10.2016, that the Enforcement Wing officials noticed certain particulars, which according to them, are discrepancies inter alia qua reversal of ITC on ineligible commodities, that the writ petitioner paid certain sums qua reversal at the time of audit itself, that a revisional notice was issued by the respondent owing to audit by Enforcement Wing officials, that the writ petitioner sent a detailed reply and that thereafter three separate revised Assessment Orders under Section 27 of TNVAT Act bearing reference TIN 33920920940/2011-12, 33920920940/2012-13 and 339209 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty was there even prior to 29.01.2016. In the instant case, though a provisional notice was issued, there is nothing to show that the writ petitioner dealer was given a reasonable opportunity of showing cause against imposition of penalty under Section 27(4). 10. Considering the peculiar facts and circumstances of the case and nature of the objections that are being raised, this Court is of the considered view that in the instant case it will be appropriate to direct the respondent to give an opportunity of personal hearing to the writ petitioner. 11. In the light of narrative thus far, the following order is passed: a) Impugned orders bearing reference TIN 33920920940/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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