Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1212 - HC - VAT and Sales TaxValidity of assessment order - revision of assessment - TNVAT Act - According to the petitioner, without issuing any notice, the impugned assessment order has been passed - principles of natural justice - Held that:- It is an undisputed fact that the main reason for revision of assessment under Section 27 of the 'Act' by the respondents are that the other end seller has not reported to the respondents the sales made to the petitioner. It is seen from the records that the purchases made by the petitioner from the other end seller have been duly reported to the second respondent by the petitioner without any suppression - this Court is of the considered view that the respondents have violated the principles of natural justice. Hon'ble Division Bench Judgement of this Court in the case of G.V.Cotton Mills (P) Limited Vs. The Assistant Commissioner (CT) [2018 (3) TMI 1617 - MADRAS HIGH COURT] has held that even if the assessee does not ask for a personal hearing, it is mandatory for the assessing officer to grant personal hearing to the dealer/assessee. The matter is remanded back to the second respondent for fresh consideration and the second respondent shall pass final orders, after giving sufficient opportunity to the petitioner to raise all objections available to him under law - petition allowed by way of remand.
|