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TMI Blog2014 (10) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... Though there would have been an intention for giving personal hearing in the show cause notice, the personal hearing ought to be fixed by the respondent and not that the petitioner should seek for a personal hearing to produce the records, since it is a proposal to revise an assessment already made. Since there is violation of principles of natural justice this Court has to interfere with the revision order. The matter is remanded back to the respondent for fresh consideration - Petition allowed by way of remand. - W.P. Nos. 18691 to 18696 of 2014 and M.P. Nos. 1 to 1 of 2014 - - - Dated:- 28-10-2014 - MR. T.S. SIVAGNANAM, J For petitioner: Mr. P.S. Raman, Sr. Counsel for Mr.K. Vaitheeswaran For respondent: Mr. S. Kanmani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sale of Home UPS used in invertors d) Sales against Form 'C' but not filed. e) Omission to declare certain turnovers. f) Interest payable. On the above heads, the respondent proposed to revise the assessment under Section 27 of the TNVAT Act and also proposed to levy penalty under Section 27(3) of the TNVAT Act, 2006. The petitioner was granted 15 days time to submit their objection. The notice also states that the dealer are given an opportunity of being heard and to file objections. The petitioner accordingly filed his objection on 29.01.2014 rebutting and denying the allegations made and resisted the proposal to revise the turnover. 3. According to the petitioner, they were under the earnest belief that they would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner they will be able to demonstrate before the respondent, by producing all the records and establish that proposal to revise the assessment is not justified. 5. Learned Additional Government Pleader appearing for the respondent by referring the counter affidavit submitted that the authority has clearly examined the entire aspect and proceeded to consider the objections raised by the petitioner and there after passed the order and if the petitioner is aggrieved, he should have filed an appeal but without availing the appeal provision, the petitioner has filed this writ petition and the same is not maintainable. Learned counsel further submitted that the opportunity of personal hearing was not availed by the petitioner and he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision order, the dealer should be given a reasonable opportunity and personal hearing and no order of revision should be made without affording an opportunity to the dealer as provided under the provisions of the Act. Though there would have been an intention for giving personal hearing in the show cause notice, the personal hearing ought to be fixed by the respondent and not that the petitioner should seek for a personal hearing to produce the records, since it is a proposal to revise an assessment already made. Since there is violation of principles of natural justice this Court has to interfere with the revision order. Merits of the assessment are not gone into and these issues are left open. 8. For the above reasons, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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