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TMI Blog2021 (2) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and also taking note of the earlier orders passed by this Court remanding the matter back to the Assessing Officer and also the fact that the Assessing Officer has passed consequential orders dated 29.04.2019, we are inclined to follow the same procedure for the subject assessment years as well - Appeal allowed by way of remand. - W.A.Nos.1167 & 1168 of 2020 And C.M.P.Nos.14438, 14444 & 14445 of 2020 - - - Dated:- 8-1-2021 - Honourable Mr. Justice T.S. Sivagnanam And Honourable Ms. Justice R.N. Manjula For the Appellant : Mr. ARL. Sundaresan Senior Counsel for Mr.K.Vaitheeswaran For the Respondent : Mr.Md.Shaffiq Special Government Pleader COMMON JUDGMENT T.S.SIVAGNANAM, J. We have heard Mr.ARL.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, these are self imposed restriction and each case has to be considered and decided on its own merits. The Hon'ble Supreme Court has observed that whenever an alternate remedy is provided under a taxing statute, the same should not be bypassed as factual matters have to be agitated before the authority who will be the best person to take a decision on the same and in a writ petition under Article 226 of the Constitution of India, disputed question of fact would not be gone into. 4. In the instant case, the appellant's contention in the writ petitions was that the impugned assessment orders are without jurisdiction and in this regard, several decisions were relied on before us, which were referred to in the affidavit filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Indure Ltd., and Another vs. CTO (2010) 34 VST 509 and K.G.Khosla Co., Vs. DC (1966) 17 STC 473. Further, it is submitted that respondent ought to have appreciated that the high sea sales agreement contemplates endorsement of bill of lading in favour of the petitioner and the bill of entry has been filed by the customer and goods were cleared on payment of customs duty. Further, it is submitted that the contract with the customer clearly stipulated that there would be imported materials and the buyer was clearly aware that the materials would be imported by the petitioner and sold under Section 5(2) of the CST Act. Further, several other contentions have been raised on the merits of the assessment. Therefore, the learned Seni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake note of the observations made by this Court for suitable instructions to the concerned officer and give clear instructions as to the manner in which para-wise comments/instructions to be given to the Government Counsel by dealing with each and every factual contention raised by the petitioner/dealer in the writ petitions. This shall be also intimated to all assessing officers in the State, so as to enable the Department to appropriately defend cases filed against the Department. 7. Be that as it may. In the impugned order, it has been accepted that the petitioner prayed for extending time to submit their objections. However, the request made by the petitioner was neither rejected nor accepted by passing an order but the assessing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prejudged the matter by issuing a show cause notice. After-all, the respondent has issued only show cause notice and it is always open to the petitioner to raise all contentions including jurisdictional issues. This Court is of the view that the assessment order has to be set aside on the ground that the impugned order has been passed in violation of the principles of natural justice as the petitioner was not afforded opportunity of personal hearing despite that being a statutory requirement. 11. In the light of above all, the Writ Petition is allowed and the impugned order is set aside and the matter is remanded to the respondent for fresh consideration. The petitioner is directed to submit their reply to the show cause notice with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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