9911796707
TMI Blog2014 (10) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue involved in all these writ petitions are identical, the writ petitions are heard together and disposed of by a common order. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956 and are engaged in the business of manufacture and sale of batteries, UPS etc. The respondent issued individual notices dated 30.12.2013 for all the assessment years, proposing to revise the orders of assessment passed by the respondent in respect of all those assessment years. In the notice it was stated that VAT audit was conducted by the officers of the Enforcement Wing at the place of business of the petitioner and they noticed certain defec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... participate in the personal hearing as and when called upon by the respondent. However, the respondent without affording an opportunity of personal hearing, straight away had passed the impugned orders of assessment, which are challenged in these writ petitions. Learned senior counsel after referring to the factual issues, submitted that the impugned orders of assessment are liable to be set aside on the ground of violation of principles of natural justice. Moreso, when there is a circular issued by the Principal Secretary/ Commissioner of Commercial Taxes in Circular No. 7/2014 dated 03.02.2014, which specifically states that opportunity of personal hearing is required to be given before finalising a proposal to revise the assessment. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 to 16 of the counter affidavit and submitted that there is every justification for revising the assessment. 6. Heard learned counsel for the parties and perused the material available on records. 7. As noticed above, while issuing the notice dated 30.12.2013 the respondent had stated that the petitioner/ dealer are given an opportunity of hearing and file their objections if any, within 15 days of the receipt of the notice. Further, the notices indicate that apart from the petitioner's right to file their objection, opportunity of being heard would also be afforded. Under normal circumstances, the first requirement is to file an objection/reply to show cause notice. The opportunity to file a reply is to enable the dealer to clarify ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
