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TMI Blog2018 (4) TMI 1814X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as personal hearing in both these cases were granted by one Officer, but the impugned orders were passed by a different Officer - HELD THAT:- If a case is heard by one Bench in a Court of Law and the judgment is delivered by another Bench without any further hearing, the same would tantamount to a judgment being delivered without hearing. The very purpose of personal hearing is to enable the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. - Writ Petition NoS.13754 And 13798 Of 2018 - - - Dated:- 30-4-2018 - Sri V. Ramasubramanian And Ms. J. Uma Devi, JJ. For Petitioners: Mr.G.Narender Chetty For Respondent: Mr.Shaik Jeelani Basha and Mr.S.Suribabu COMMON ORDER V. Ramasubramanian, The petitioners, both of whom are Dealers under the Andhra Pradesh Value Added Tax Act, 2005, have come up with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted by a different Officer. But, the person now holding the post of Commercial Tax Officer has passed the impugned orders, after considering the objections and after going through the entire file. Therefore, it is contended by the learned Special Standing Counsel that when an order of assessment is passed on the basis of material available on record, the case will not come under the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the information to the present incumbent. 6. In view of the above, the writ petitions are allowed, the impugned orders are set aside and the Officer now holding the post is directed to give an opportunity of personal hearing to the petitioners. After granting the opportunity of personal hearing, the Assessing Officer shall pass appropriate orders in accordance with law. 7. As a sequel th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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