9911796707
TMI Blog2016 (9) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... over reported by the petitioner in the monthly returns is lesser than the purchase details gathered from the Department web-site - the respondent should have given an opportunity to the petitioner to substantiate that the turnover reported by them in the return filed after the receipt of the pre-revision notices, is correct and if there are any discrepancies, the petitioner could have explained th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namalai, learned Additional Government Pleader accepting notice for the respondent. With the consent of the learned counsel appearing on either side, the Writ Petitions are taken up for hearing. 2.The petitioner has come forward with these Writ Petitions, challenging the impugned assessment orders passed by the respondent dated 14.09.2015 28.03.2016 28.03.2016, respectively, for the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the web-site shows that the petitioner has effected purchases within the State of Tamil Nadu, and has submitted 'NIL' returns for the relevant years. The petitioner submitted a letter dated 26.3.2015, by stating that he is a small dealer and on account of health condition, he could not file the monthly returns in time and along with the letter dated 13.4.2015, the petitioner filed m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner did not specifically seek for an opportunity of personal hearing, nothing prevented the Assessing Officer from calling upon the petitioner to appear before him and explain the discrepancies. However, this appears to have not been done and the assessment has been completed. 6.In the light of the above facts, this Court holds that the impugned orders have been passed in violation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ek from the date of receipt of a coy of this order. The respondent is directed to comply with the above directions and after affording a personal hearing, within a period of four weeks from the date on which the petitioner submits additional objections. Till the proceedings are completed, no coercive action shall be initiated against the petitioner. Writ Petitions are disposed of on the above t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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