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2019 (3) TMI 1213 - HC - VAT and Sales TaxValidity of assessment order - deemed assessment - TNVAT Act - the respondent initiated revision of assessment proceedings under Section 27(1) of the Act for the years 2013-14 to 2015-16 and under Section 22(4) of the Act, for the year 2016-17, by issuing a prerevision notice - principles of natural justice - Held that:- The assessment of the total taxable turnover of the petitioner was done by the respondent only for a period of nine months under Section 22(2) of the TNVAT Act, 2006. The assessment will have to be done for the whole year. Even though the petitioner had furnished all the details and supporting documents in support of their objections in the impugned assessment orders, the same has not been duly considered by the respondent objectively. Instead they have verbatim reproduced the sales figures contained in the inspection report dated 25.01.2017 of the Enforcement Wing Officers of the respondent - Admittedly, in the instant case, it has been seen from the impugned assessment orders that no personal hearing was afforded to the petitioner. Even though, it is mentioned that the request was made by the petitioner for personal hearing under the impugned assessment orders, while granting personal hearing, the respondent ought to have fixed a date for personal hearing to enable the petitioner to present themselves before the respondent and submit their objections. In the instant case, no such specific date was fixed for personal hearing by the respondent. In the instant case, as seen from the impugned assessment orders, the objections raised by the petitioner has not been considered by the respondent objectively. Instead, he has accepted the inspection report of the Enforcement Wing Officials in entirety, without applying his mind independently. Further, in the instant case, no personal hearing was afforded to the petitioner before passing the impugned assessment orders. Therefore, this Court is of the considered view that the respondent has violated the principles of natural justice. The matter is remanded back to the respondent for fresh consideration and the 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.
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