2021 (5) TMI 619

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..... overnment Pleader ORDER This Writ Petition has been filed by the petitioner to quash the impugned proceedings of the respondent in TIN No.33396232030/2015-16, dated 11.02.2021, served on the petitioner on 22.02.2021, as invalid, illegal and against the principles of natural justice and further, to direct the respondent to pass orders afresh after affording an opportunity to the petitioner to pro .....

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..... ut the respondent did not look into the same. Not only on one occasion, on several occasions the petitioner produced the books of accounts, however, the respondent did not look into the accounts and verify the same. However, without verifying the books of accounts of the petitioner, issued a Best of Judgment Notice dated 29.12.2020 proposing to re-determine the total and taxable turnover. Thereaft .....

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..... vision Bench of this Court in G.V. Cotton Mills (P) Ltd., vs. the Assistant Commissioner(CT), Coimbatore (W.A.Nos.234 to 240 of 2015). The relevant portion of the said judgment is extracted hereunder: "DENIAL OF PERSONAL HEARING: 10. .... In case the assessee fail to appear, it is open to the assessment authority to pass orders on merits. We make the position clear that the failure to submit o .....

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..... petitioner has gone to the office of the respondent more than one occasion with the books of accounts, but they did not verify. 8. Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006, provides for reasonable opportunity, which includes the personal hearing. Even if the petitioner has not replied or file any objection, it is the duty of the respondent to give the petitioner personal hearing .....

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..... rsonal hearing as contemplated under Section 27(4) of the Tamil Nadu Value Added Tax Act, 2006 and to pass appropriate orders on merits and in accordance with law. Such exercise shall be completed by the respondent, within a period of eight weeks from the date of receipt of a copy of this order. The petitioner shall also produce the records available with them at the time of personal hearing. No C .....

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