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2019 (1) TMI 130 - HC - VAT and Sales TaxPrinciples of natural justice - opportunity of personal hearing to be provided even on non-filing of objections - Validity of revised assessment order - validity of consequential Form-B6 order, dated 29.04.2011 - TNGST Act - Held that:- The Commissioner of Commercial Taxes, pursuant to the recommendations of the Hon'ble Justice Sri Ramanujam Committee, has laid down certain procedures to be followed by the assessing authority before passing final order. That circular is binding on the respondents. It mandates that personal hearing shall be given even such an opportunity is asked or not. But, in contravention of the circular, without providing an opportunity of personal hearing, the respondent has passed the impugned orders. A Division Bench of this Court in the case of G.V.Cotton Mills (P) Ltd., Rep. by its Managing Director Vs. The Assistant Commissioner (CT), Avarayampalayam Assessment Circle Corporation of Shopping Complex, Coimbatore), [2018 (3) TMI 1617 - MADRAS HIGH COURT] has held that the opportunity of personal hearing cannot be denied, even if the objections not filed. In this case, admittedly, the petitioner has not submitted his objections. Even then, the second respondent ought to have been provided an opportunity of personal hearing to the petitioner. But, the second respondent, has passed the impugned order, without giving an opportunity of personal hearing. Therefore, the revised assessment order dated 31.08.2010 is liable to be set aside and consequently, the subsequent order dated 29.04.2011 passed by the 2nd respondent is also liable to be aside. The matter is remanded back to the file of the second respondent for fresh assessment - petition allowed by way of remand.
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