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2018 (10) TMI 813 - HC - VAT and Sales TaxValidity of assessment order - assessment years 2011-2012 to 2014-2015 - it is alleged that Assessing Officer erred in merely accepting the report filed by the Enforcement Officials, without independently applying his mind to the objections raised by the petitioner in pursuant to the notices of proposal - opportunity of hearing not provided while imposing penalty - principles of Natural Justice. Held that:- There is no dispute to the fact that the petitioner has filed the reply to such notices of proposal. The reply was rejected by the respondent, as an after thought, only by stating that the dealers have admitted every issue before the Inspecting Authorities at the time of inspection. The Assessing Officer has only taken into consideration of the Inspection Report filed by the Inspecting Authorities and not applied his independent mind to the reply submitted by the petitioner to each issues - the Assessing Officer cannot solely depend upon the Inspection Report and conclude the assessment by brushing aside the objections raised by the petitioner as an after thought, without applying his independent mind to those objections and give any finding on the same. The Assessing Officer has not afforded an opportunity of personal hearing to the petitioner, especially, when he has chosen to impose penalty under Section 27(3) of the TNVAT Act, 2006 - Circular No.7/2014 dated 03.02.2014, referred wherein, it is contemplated that granting of personal hearing is mandatory and the same shall invariably be afforded to the dealer irrespective of whether the dealer has opted for such personal hearing or not. This Court is inclined to interfere with the impugned orders of assessment and remit the matter back to the Assessing Officer to re-do the assessment once again on merits - appeal allowed by way of remand.
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