9911796707
TMI Blog2015 (5) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order on the ground that the petitioner's Form-S Certificates were not considered by the authority, prior to passing the final order in respect of both assessment years while issuing notices dated 12.11.2013 and 20.11.2013 respectively. One of the allegations in the show cause notice was that on the verification of Annual Reports and other details for the relevant assessment year, it was observed that there are additions in the category of 'Buildings', but, the petitioners have not produced any connected records for the building constructions and TDS details of Certificate in Form-S. Therefore, TDS liability was toto. Apart from the said allegation, there are other allegations in the notice, apart from a proposal to levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader on the above submissions. 5. Admittedly, in the reply given by the petitioner, he has specifically taken a stand that Contractor has paid the tax due on the contract receipts and reported to the Sales Tax Department through the monthly sales tax returns filed at the Trichy Road Circle, Coimbatore and copies of the monthly returns and Tax receipts were enclosed along with the reply on 21.01.2014. Further, it was stated that the balance amount relates to the purchase of materials for the constructions of buildings, the question of deduction of tax at source does not arise. The petitioner produced a copy of the ledger account and purchase bills along with the reply to the show cause notice. If the respondent had afforded an opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows: "As per the provision in the TNVAT Act stipulates the conditions of granting or personal hearing. It may be intimated in the notice and it shall invariably be afforded to the dealer irrespective of whether the dealer has opted for personal hearing on not. The circular guidelines issued by the Commissioner of Commercial Taxes, was in vogue on the day, when the impugned proceedings were passed and the respondent ought to have adhered to the guidelines stipulated by the Commissioner. Without doing so and without affording an opportunity of personal hearing, the impugned proceedings have been issued. 7. In the light of the above, the impugned proceedings are held to be bad in law. Accordingly, the impugned proceedings are quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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