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TMI Blog2019 (8) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is submitted that the central theme/core issue in all the five writ petitions is one and the same and only the assessment years are different. The five assessment years are 2008-09 to 2012-13 (five successive assessment years). Therefore, the numerical values will obviously be different. 5. As it is submitted without any disputation or disagreement that the central theme/core issue in all these five writ petitions is one and the same, a common order is being passed disposing of these five writ petitions. To be noted, as mentioned supra, it was also submitted that all the five writ petitions arise out of a common factual matrix. 6.Five revised Assessment Orders bearing reference TIN 33502307107 /2008-09, TIN 33502307107/2009-10, TIN 33502307107/2010-11, TIN 33502307107/2011-12 and TIN 33502307107/2012-13, all dated 28.03.2019 (hereinafter 'impugned orders' in plural for convenience and 'impugned order' in singular for clarity) have been called in question in all these five writ petitions. This Court is informed that all five impugned orders have been made by the respondent under Section 27(1)(b) of TNVAT Act. 7.Revised assessment turns on 'Input Tax Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was canvassed by learned counsel for writ petitioner. 12. For appreciating the argument of learned counsel for writ petitioner as well as learned Revenue counsel, it may be relevant to extract the relevant paragraph in the impugned orders pertaining to personal hearing. Relevant paragraphs read as follows: 'A notice was issued to the dealer on 10.02.2017 and personal hearing notice was issued to dealer on 15.02.2019, Stated that if any objections in this matter, they are requested to file their reply/objections within 3 days of time of receipt of personal hearing notice. The dealer have filed their letter dated 20.02.2019, requested further more 15 days of time is needed to submit their reply regarding the visible and invisible loss. The dealer have filed one more letter on 14.03.2019 and requested 10 days of time to file their objections.' To be noted, the aforesaid paragraph is ad-verbatim the same in all the five impugned orders. 13. The respondent, having chosen to grant personal hearing to the writ petitioner/dealer, has issued a notice to the dealer on 15.02.2019 calling upon the dealer to file objections/reply, if any, within three days. This, in the considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn to paragraphs 6, 9 and 10 of the said case, which read as follows: '6.Mr.Venkatesh, on the other hand, submits on behalf of the department that the impugned orders were passed after the period for which adjournment was sought had expired and therefore, the petitioner could have no grievance qua the impugned orders on this score. In other words, the learned counsel submitted that the petitioner had sought an accommodation for a period of one month, which was given, since, the impugned orders were passed well after the period of one month had passed, they were valid in the eyes of law.' ' 9.Undoubtedly, the Circular dated 20.04.2001 in certain circumstances requires the respondent/ assessing officer to deal with 5 the application. This aspect is exemplified in Clause 11 of the Circular dated 20.04.2001. For the sake of convenience, the said Clause is extracted hereunder: "11.Where the assessing authority asked the dealer to appear and produce book on a particular day and the dealer files application for adjournment before that date, the assessing authority is bound to consider and pass order on application." 9.1.A mere perusal of the Clause would show that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed which must be scrupulously followed by assessing officers while passing assessment orders. Joint Commissioners/Deputy Commissioners should verify at random the assessment orders passed by the Assessing Officer while taking up cursory inspection and ensure compliance with these basic procedures while passing orders. (a) Passing of orders: Fifteen days time-limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process:- (i) After issue of notice calling for the objections, if any, further time is requested by the dealer within a period of fifteen days, it shall be examined and reply to be given to the dealer regarding granting of time or not, as the case may be, only if there exists a genuine reason. (ii) Objections filed by the dealer on the preassessment/ revision notices shall be examined in each and every issue meticulously and speaking order shall be passed addressing the objections raised in short, the speaking order which is complete shall be passed. (iii) As the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all supporting documents, respondent shall hold a personal hearing within a fortnight therefrom and the date, time and venue of the personal hearing shall be communicated to the writ petitioner in advance. If the writ petitioner does not file reply/objections with all supporting documents within one week from the date of receipt of a copy of this order or if the writ petitioner does not avail personal hearing, which is to be given within a fortnight therefrom, impugned orders will stand automatically revived without further reference to this Court and obviously impugned orders will be carried to their logical end. d) If the writ petitioner files objections within one week from the date of receipt of a copy of this order and if personal hearing within a fortnight therefrom is availed of, respondent shall redo the revised assessment for the respective Assessment Years and pass revised Assessment Orders on the merits of the reply/objections and supporting documents thereto and in accordance with law as expeditiously as possible and in any event within 12 weeks from the date of receipt of a copy of this order; e) The redone revised Assessment Orders passed in the aforesaid manner s ..... 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