TMI Blog2019 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the date, time and venue with specificity and clarity, the writ petitioner company's duly authorised representative or advocate will go before the respondent and furnish quantitative details for all the eight assessment years regarding burning loss - the impugned orders are set aside solely on the ground of personal hearing not being afforded. Matter remanded for reconsideration - appeal allowed by way of remand. - W.P.Nos.16719, 16726, 16727, 16728, 16729, 16735, 16737 And 16738 of 2019 And W.M.P.Nos.16333, 16338, 16339, 16340, 16343, 16344, 16347, 16348 of 2019 - - - Dated:- 19-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.M.A.Mudi Mannan in all W.Ps For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-14 and 2014-15. This Court is informed that only the assessment years and the numerical values change, but factual matrix is common and as already mentioned supra, the core issue/central theme is same in all these eight writ petitions. 6. The writ petitioner submits that it is a manufacturer of TMT bars and steel products with valid registrations under TNVAT Act and 'Central Sales Tax Act' ('CST Act'). Based on an inspection report, the respondent issued a notice dated 08.03.2019 proposing to revise the deemed assessments already made under Sections 22(2) of TNVAT Act based on monthly returns filed by the writ petitioner assessee. There was also a proposal to levy penalty under Section 27 of TNVAT Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative, the short and sole issue before this Court now is, reversal of 'Input Tax Credit' ('ITC' for brevity) at 1% on aforesaid burning loss in the manufacturing process particularly in the light of Section 19(9)(iii) of TNVAT Act and as to whether this is correct. According to writ petitioner uniform 1% is incorrect. 12. In support of the aforesaid submission, learned counsel for writ petitioner pressed into service a judgment made by a Hon'ble Single Judge of this Court being Interfit Techno Products Ltd., Vs. Principal Secretary/Commissioner of Commercial Taxes reported in [2015] 01 VST 389 (Mad) . The most relevant part of the said judgment is contained in subparagraph (3) of the operative por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titative details from the writ petitioner, there is no way by which the respondent Assessing Officer could have embarked upon the exercise of ascertaining the quantum of loss i.e, a fact finding exercise, based on Interfit Techno principle. 14. In response to this, learned counsel for writ petitioner submitted that writ petitioner was ready with quantitative details, but the same could not be produced as impugned orders came to be passed without a personal hearing. 15. This takes us to the personal hearing aspect of the matter. A perusal of the aforesaid revision notice dated 08.03.2019 brings to light that the Assessing Authority has made provision for personal hearing. This is articulated in the last ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers' and the most relevant portion is a(iii), which reads as follows: 'a) Passing of orders: i) ..... ii)..... iii) As the provision in the TNVAT Act stipulates the conditions or granting of personal hearing, it may be intimated in the notice and it shall invariably be afforded to the dealer irrespective of whether the dealer has opted for personal hearing or not.' 17. There is no disputation or disagreement before this Court that aforesaid Circular No.7/14 is operating and binding on the respondent. If Circular No.7/14 is operating, in the light of the aforesaid order dated 24.04.2019, made by another Hon'ble Judge, it is necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai 102. c) Writ petitioner undertakes to avail the aforesaid personal hearing on the aforesaid date, time and venue. If the writ petitioner (authorised representative / Advocate) does not appear before the Officer, on aforesaid date, time and venue, the impugned orders will stand revived. d) If the writ petitioner avails the personal hearing on the aforesaid date, time and venue and if quantitative details qua burning loss are produced, the same shall be considered by the Assessing Officer and fresh assessment orders shall be passed in accordance with law and more particularly bearing in mind Interfit Techno Products principle of this Court. e) After the personal hearing, the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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