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2021 (2) TMI 374 - HC - VAT and Sales TaxViolation of principles of natural justice - no personal hearing was granted after the evidence and documents were filed by the appellant/writ petitioner pursuant to the notices issued by the respondent proposing to revise the assessment - Section 27 of the TNVAT Act - HELD THAT:- The Hon'ble Division Bench in SRC Projects Private Limited vs. Commissioner of Commercial Taxes, Chennai & Anr. [2008 (9) TMI 914 - MADRAS HIGH COURT], has considered as to why opportunity of personal hearing is to be afforded - Therefore, opportunity of personal hearing especially, in matters relating to taxation is a very effective tool where the dealer and the Assessing Officer have an opportunity to interact and certain facts will emerge during the interaction, which may not be apparent on print. That apart, we have also noted that the current situation is not very conducive both for the appellant as well as the state exchequer and the appellant has also claimed for refund, which according to them, they are rightfully entitled. This Court deems it appropriate to modify the ultimate conclusion arrived at by the learned Single Bench by directing an opportunity to be granted to the appellant, which shall be subject to certain conditions. The writ appeals are allowed and the ultimate conclusion arrived at by the learned Single Bench for dismissing the writ petitions is set aside and the appellant is directed to remit 15% of the disputed tax for each of the assessment years on or before 29.03.2021. If the appellant complies with the said condition within 7 days there from, the appellant shall file their objections by treating the impugned assessment orders dated 25.02.2019 as show cause notices, file the documents which they propose to rely upon. The Assessing Officer upon going through the same and familiarizing himself with the subject, shall afford an opportunity of personal hearing to the authorized representative of the appellant, hear the appellant in full and pass a speaking order on merits and in accordance with law.
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