TMI Blog2014 (9) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of personal hearing has not been afforded to the petitioner, this Court is of the view that they have put to prejudice and hence, on this sole ground, the impugned orders are liable to be interfered with - Decided partly in favour of assessee. - W.P.Nos.19709 to 19714 of 2014 & M.P.Nos.1 of 2014 (6 M.Ps) - - - Dated:- 24-7-2014 - M. Sathyanarayanan,JJ. For the Petitioner : Ms. Lakshmi Sriram For the Respondents : Mr. S. Kanmani Annamalai Addl. Government Pleader(Tax) ORDER By consent, the writ petitions are taken up for final disposal. 2. W.P.Nos.19709 to 19714 of 2014 pertain to the assessment years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13 respectively. 3. The petitioner in these w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the legality of the said impugned orders, the present writ petitions are filed. 6. The learned counsel for the petitioner would submit that in spite of the fact that the petitioner has fully cooperated with the first respondent in submitting documents and details and further prayed for personal hearing to put forth their case along with some other documents, admittedly, opportunity of personal hearing was not at all afforded to the petitioner. It is contended that the impugned order verbatim repeated the notices issued by the first respondent without considering the materials placed before him and such kind of orders are contrary to the law laid down in the following decisions:- i) Amudha Metals v. Commercial Tax Officer (2007 (9) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by furnishing the details and documents. Since opportunity of personal hearing has not been afforded to the petitioner, this Court is of the view that they have put to prejudice and hence, on this sole ground, the impugned orders are liable to be interfered with. 10. In the result, the writ petitions are partly allowed and the impugned orders, dated 30.05.2014 are set aside and the matters are once again remitted to the first respondent for fresh adjudication, who shall afford an opportunity of personal hearing to the representative of the petitioner and thereafter, pass orders in accordance with law within a period of four weeks. No costs. Consequently, connected miscellaneous petitions are closed. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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