TMI Blog2015 (6) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... on to hold against the petitioner that he had failed to appear and submit his explanation. Therefore, this Court, prima facie being satisfied that the orders impugned are reflecting non-application of mind of the respondent, has no other option except to set aside the same. Accordingly, the impugned orders passed in TIN Nos.33714781413/2011-12 and 33714781413/2012-13 dated 05.12.2014 and TIN No.33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment under Section 27(1)(a) of the TNVAT Act for the years 2011-2012, 2012-2013 and 2013-2014. 2. Learned senior counsel appearing for the petitioner would submit that the petitioner is a registered dealer in fertilizers and pesticides under the TNVAT Act. The petitioner reported a total taxable turnover of ₹ 15,42,810/-, ₹ 16,02,100/- and ₹ 22,12,134/- for the years 2011-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection with a request to afford personal hearing. But the impugned orders, without reference to his request and his appearance made on 30.10.2014 and 01.12.2014, wrongly indicated that the petitioner failed to appear and also refused to file his objection. The learned senior counsel also brought to the notice of this Court the proof of appearance of the petitioner before the respondent on 30.10.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mind of the respondent, has no other option except to set aside the same. Accordingly, the impugned orders passed in TIN Nos.33714781413/2011-12 and 33714781413/2012-13 dated 05.12.2014 and TIN No.33714781413/2013-14 dated 11.10.2014 are set aside with a direction to the respondent to afford an opportunity of personal hearing to the petitioner and consider his case along with the objection filed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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