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TMI Blog2019 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... he position that it would have been desirable to send one more communication to the writ petitioner fixing a personal hearing mentioning date, time and venue with specificity. This Court comes to a conclusion that it would be appropriate to give an opportunity of personal hearing to the writ petitioner - respondent shall afford an opportunity of personal hearing by communicating to writ petitioner in advance the date, time and venue, hold personal hearing, hear out all objections, redo the revision of assessment and pass revised assessment orders afresh as expeditiously as possible - petition allowed by way of remand. - W.P.Nos.12558, 12559, 12560, 12562, 12563 and 12565 of 2019 And W.M.P.Nos.12818, 12820, 12821, 12822, 12823 and 12824 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant six writ petitions on hand arise out of a common factual matrix. This Court is also informed that all these six writ petitions arise out of proceedings under 'The Tamil Nadu Value Added Tax Act, 2006' (hereinafter 'TNVAT Act' for brevity) and six revised assessment orders made under Section 22(4) of TNVAT Act have been called in question in these writ petitions. 7. To be noted, six revised assessment orders are for six consecutive assessment years from 2010-2011, 2011-2012, 2012- 2013, 2013-2014, 2014-2015 and 2015-2016 and all six revised assessment orders are dated 25.6.2018. Six revised assessment orders have been called in question in these six writ petitions and therefore the same shall hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return filed is incomplete or incorrect, or if not accompanied with any of the documents prescribed or proof of payment of tax, the assessing authority shall, after making such enquiries as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed, after the completion of that year: Provided that before taking action under this subsection, the dealer shall be given a reasonable opportunity of being heard.' 10. The pivotal submission of learned counsel for writ petitioner is that respondent before taking action for revised assessment under Section 22(4) of TNVAT Act, ought to have given 'a reasonable opportunity of being heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time and date of the personal hearing had been given, that would have been the end of the matter or end of campaign of the writ petitioner qua writ petitioner's challenge to impugned orders. As that has not happened, it has become necessary to peruse the nature of revision qua assessment that has been made. The nature of assessment that has been made owing to the peculiar facts and circumstances of these cases, brings into sharp focus the position that it would have been desirable to send one more communication to the writ petitioner fixing a personal hearing mentioning date, time and venue with specificity. To be noted, this view is taken owing to peculiar facts and circumstances of these cases as this Court normally does not interf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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