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TMI Blog2014 (9) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitions would aver that it is a registered dealer under Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act and assessee on the file of the Commercial Tax Officer, T.Nagar, (East) Assessment Circle, who is arrayed as respondent in these writ petitions. The petitioner would further state that in the regular course of business, it had effected purchases and sales and claimed Input Tax Credit (ITC) in respect of its local purchases as per Section 19(1)and paid Output tax after adjusting/setting off the ITC as per Section 19(2) and filed monthly returns and based on which, assessment order under Section 22(2) was passed. 4. While so, the respondent issued notices in respect of assessment years 2011-12, 2012-13 and 2013-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of being heard in the event of reversal of Input Tax Credit. Admittedly, without giving any such opportunity, the respondent has chosen to pass the impugned orders and hence, prays for interference. 7. Per contra, Mr.A.R.Jayaprathap, learned Government Advocate (Tax) would submit that even in the impugned orders, it has been made clear that the petitioner is having effective alternative remedy in the form of appeal to the Appellate Deputy Commissioner of Commercial Taxes III, Chennai - 108 and the order would also disclose that the respondent has taken into consideration all the relevant provisions and after due application of mind to the materials paced before him has chosen to pass the impugned orders and hence, the remedy op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned orders, which are subject matter of challenge in these writ petitions would disclose that the respondent has not given an opportunity of personal hearing to the petitioner or to its authorised representative and hence, on this sole ground, the impugned orders passed by the respondent are liable to be interfered with. 11. In the result, the writ petitions are partly allowed and the impugned orders dated 19.06.2014 are set aside and the matters are once again remitted to the respondent for fresh adjudication and the respondent is directed to give an opportunity of personal hearing to the petitioner or its authorised representative and pass orders on merits and in accordance with law, within a period of three weeks from the date of recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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