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TMI Blog2020 (9) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural justice, despite the specific request of the petitioner for personal hearing. Though the provisions of Section 84 of the Act do not specifically mandate an opportunity of personal hearing, except if the rectification is initiated suo motu at the instance of the Assessing Officer, it goes without saying that for fair disposal of a matter, an assessee/dealer should be heard in person in order to appreciate the contentions put forth prior to conclusion of the proceedings, all the more in a case where the dealer has specifically sought an opportunity of personal hearing. The impugned assessments and orders under Section 84 are set aside and will be redone de novo by the Assessing Officer. The petitioner will be heard by the Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eking rectification of the same in terms of Section 84 were filed. These petitions are dated 28.01.2020. Interalia, the petitioner specifically sought an opportunity of personal hearing, if its written response did not convince the Assessing Officer in its favour. 4. Even during the pendency of the application, a recovery notice was issued on 10.03.2020 and on 23.06.2020, the impugned orders are passed in the following terms: TIN 33783181796/2007-08 o/O the State Tax Officer, Tiruchengode Town. Date: 23.06.2020 INTIMATION To Tvl.Jansons Industries Limited, No.129, S.N.D. Road, Tiruchengode - 637211. Sir, Ref: 1. This Office Notice in TIN 33783181796/2007-08, Dated: 28.02.2019 2. This Office Proceedings in TIN 337831 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions put forth prior to conclusion of the proceedings, all the more in a case where the dealer has specifically sought an opportunity of personal hearing. 6. I may take a cue in this regard from the Circular of the Commissioner of Commercial Tax bearing No.7 of 2014 dated 03.02.2014, where the Commissioner has instructed all the Assessing Officers to hear the assesses prior to finalization of proceedings in the following terms: Circular No. 7/2014 BB1/3589/2014 Dated 3rd February, 2014. Office of the Principal Secretary & Commissioner of Commercial Taxes Chepauk, Chennai -600 005. Sub: Writ Petition / writ Appeal/Tax Case (Revision) - Disposal of cases - Meeting with Government Advocate - Certain guidelines and circular instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pre assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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