Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1563 - HC - VAT and Sales TaxValidity of assessment order - violation of principles of natural justice - case of Revenue is that when the respondent has rejected the applications filed under Section 84 of the TNVAT Act, after affording an opportunity of personal hearing, the petitioner is not entitled to raise the very same issue before this Court. Held that:- It is evident that when the Assessing Officer has called upon the petitioner to produce further documents on 12.02.2018 and again on 15.05.2018, he has not concluded the proceedings. It is also not in dispute that the petitioner furnished certain documents on receipt of such notices. Therefore, the requirement to comply with personal hearing arises only thereafter - In this case, admittedly, no such opportunity was given to the petitioner. In all fairness, the Assessing Officer should have intimated the date of personal hearing. It is not done in this case. It is true that the petitioner, on filing the application under Section 84 of the TNVAT Act, was called upon to appear in person and explain - providing such personal hearing, after passing the orders of assessment, though at the time of hearing the application filed under Section 84 of the TNVAT Act, is like putting the cart before the horse, since such opportunity of personal hearing, as contemplated by the respondent themselves, while issuing the notices of proposal, must have been provided before passing the orders of assessment and not thereafter, as has been done in this case. The matter is remitted back to the Assessing Officer to pass fresh orders of assessment in respect of each assessment year, after affording an opportunity of personal hearing, by indicating the date of such hearing - Appeal allowed by way of remand.
|