9911796707
TMI Blog2022 (12) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned assessment order to show that the reply was considered. As there is no mention about the reply, this Court is of the considered view that the statutorily imperative requirement does not stand satisfied in the case on hand qua impugned assessment order and that calls for interference. Impugned assessment order is set aside solely on the ground that there is nothing in the impugned assessment order to show that the writ petitioner's reply dated 07.03.2018 (reply to 05.02.2018 show cause notice) has been considered whereas it is statutorily imperative to give the dealer a reasonable opportunity to show cause - respondent is directed to consider the reply dated 07.03.2018 given by the dealer and make an assessment order afr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a notice dated 05.02.2018 alleging short reporting resulting in purported short levy relatable to difference in sales turnover and sale of assets; that this pertains to 'assessment year 2015-16' ['said AY' for the sake of convenience]; that the writ petitioner dealer responded to this notice vide a reply dated 07.03.2018 inter alia contending that TNVAT has in fact been paid on vehicles sold in Tamil Nadu and that the same has been duly reported; that in this reply, the writ petitioner has given as many as three tabulations which according to the writ petitioner contains the relevant data in response to 05.02.2018 notice from the respondent; that the respondent proceeded to make an 'order dated 04.03.2022 bearing re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of TNVAT Act vide proviso to sub-section (2) makes it clear that the dealer should be given a reasonable opportunity to show cause against such order before the same is made. This expression 'reasonable opportunity to show cause against such order' was explained by this Court in State Bank of India officers case law, [State Bank of India Officer's Association (CC) - SBIOA Vs. The Assistant Commissioner, Chennai-1 in W.P.No.22634 of 2019 order dated 01.08.2019] making it clear that this may not entail a personal hearing, personal hearing is at the discretion of Assessing Officer and a contradistinction qua a revision under Section 22(4) of erstwhile TNVAT Act was also made. It may not be necessary to delve into facts as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'After some arguments, Mr.N.Prasad, learned counsel who is before this Court along with Mr.K.A.Parthasarathy requested for a short accommodation to place some case laws before this Court. 2. Atleast two questions for which case laws may have to be placed before this Court are as follows:- (a) Whether Section 84 of 'the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act No.32 of 2006)' [hereinafter 'TNVAT Act' for the sake of brevity] is available to an Assessee or as to whether it is a provision available to the Assigning Officer owing to the plane language of the Statute? (b) Whether issues such as mismatch between the financials and returns short payment of tax would qualify as 'error apparent on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia officers case law, [State Bank of India Officer's Association (CC) - SBIOA Vs. The Assistant Commisioner, Chennai-1 in W.P.No.22634 of 2019 order dated 01.08.2019] confirmed by Hon'ble Division Bench would operate; (f) Best Judgment revision drill which has to be done afresh after considering the reply of writ petitioner dated 07.03.2018 shall be communicated to the writ petitioner under due acknowledgment in the usual mode within five working days from the date on which the order is made; (g) Impugned demand notice dated 04.11.2022 is set aside for the self-same reasons qua setting aside of the impugned assessment order; 11. Captioned main Writ Petitions are disposed of in the aforesaid manner with the aforesaid d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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