9911796707
TMI Blog2019 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... na Madhri, learned Government Advocate on behalf of sole respondent in all these six writ petitions are before this Court. 3. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 4. To be noted, at the time of admission on 26.4.2019, my learned predecessor Hon'ble Judge, had granted time for respondent to file counter-affidavit, however, today submissions have been made after obtaining instructions and therefore, main writ petitions have been taken up with consent of learned counsel on both sides. 5. In the light of the trajectory of the hearing today and in the light of nature of submissions made in the hearing today, the scope of these writ petitions have got consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the hearing today, learned counsel for writ petitioner, abridged and restricted his submission to one aspect of the matter. That lone pivotal and primordial submission which has been made by learned counsel for writ petitioner is that it has been mentioned in impugned orders (to be noted, mentioned in each impugned order) that revised assessment has been made under Section 22(4) of TNVAT Act. Section 22(4) of TNVAT Act as it exists in the Statute books reads as follows: '22. Deemed Assessment and procedure to be followed by the assessing authority.- (1) .. .. .. .. .. .. .. (2) .. .. .. .. .. .. .. (3) .. .. .. .. .. .. .. (4)If no return is submitted by the dealer for any period of the year or if the return filed is inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued on 24.4.2017. 13. A perusal of revisional notice dated 24.4.2017, which has been placed before this Court as part of case-file, reveals that it calls for objections, not only does it call for objections, but it also makes it clear that writ petitioner dealer is given an opportunity of being heard in person to put forth his objections if any, within 15 days time within which objections if any had been called for. Though the respondent had called for objections from the writ petitioner, however, writ petitioner did not send objections. 14. In the considered view of this Court, in the aforesaid revisional notice, if the time and date of the personal hearing had been given, that would have been the end of the matter or end of campaign of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of narrative thus far, the following order is passed: (a) All six impugned orders bearing Reference in TIN/33071363873/2010-11, TIN/33071363873/2011-12, TIN/ 33071363873/2012-13, TIN/ 33071363873/2013-14, TIN/ 33071363873/2014-15 and TIN/ 33071363873/2015-16 all dated 25.6.2018 are set aside. To be noted, impugned orders are set aside solely for facilitating a personal hearing being granted to writ petitioner in accordance with proviso to Section 22(4) of TNVAT Act. In other words, it is also made clear that no opinion or view is expressed by this Court on the merits of the matter. (b) The respondent shall afford an opportunity of personal hearing by communicating to writ petitioner in advance the date, time and venue, hold person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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