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TMI Blog2022 (8) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ashed and set aside and the matter is remanded for denovo consideration. Before passing any order, a personal hearing shall be given to petitioner with atleast seven working days advance notice - After the personal hearing, petitioner, should they wish to file written submissions recording what transpired during the hearing, those written submissions shall be submitted within three days after the personal hearing. Petition disposed off. - WRIT PETITION NO.2909 OF 2019 - - - Dated:- 26-7-2022 - K.R. SHRIRAM AND A.S. DOCTOR, JJ. Ms. Sairuchita Chowdhary a/w. Mr. Mayuresh Ingale and Ms. Padmaja Malgaonkar i/b. J. Shekhar and Co. for petitioner. Mr. Himanshu Takke, AGP for respondent nos.1 and 2. ORDER P.C.:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Sales Tax has also mentioned the fact that the Assessing Officers, despite having been issued guidelines regarding the procedure to be followed as also the care to be taken while passing the orders, are not following the instructions properly. In the internal circular, some of the improprieties mentioned read as under : 3. It is also seen that disallowances in assessment orders are done without assigning any reason for it nor is the relevant provision under which the disallowance done is quoted. In such a case, neither the dealer nor the appellate authority are able to understand as to why certain claims are disallowed. This should be avoided. xxxxxxxxxxxx 5. The proper hearing is not given to the dealer in many ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o petitioner within one week from today by respondent no.2/3. If there are certain portions that does not pertain to petitioner, those portions could be redacted. Within two weeks of receiving these findings, petitioner may file further reply/submissions. 6 Before passing any order, a personal hearing shall be given to petitioner with atleast seven working days advance notice. After the personal hearing, petitioner, should they wish to file written submissions recording what transpired during the hearing, those written submissions shall be submitted within three days after the personal hearing. The order to be passed shall be a well reasoned order discussing every submission made by petitioner and the order shall give a finding on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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