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2015 (10) TMI 450 - MADRAS HIGH COURT

2015 (10) TMI 450 - MADRAS HIGH COURT - TMI - Challenge to impugned revised assessment orders - Violation of principle of natural justice - Held that:- Despite the Circular issued by the Principal Secretary/Commissioner of Commercial Taxes dated 03.02.2014, wherein, in paragraph 3 (b), it is specifically stated that no order should be made without affording an opportunity to the dealer, the respondent, has passed the impugned orders by observing that no opportunity of personal hearing be provide .....

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impugned orders deserve to be set aside. - Decided in favour of assessee. - W. P. Nos. 29070 to 29074 of 2015, M. P. Nos. 1 of 2015 - Dated:- 15-9-2015 - R. Mahadevan, J. For the Petitioner : Mr R S Pandiyaraj For the Respondent : Mr S Kanmani Annamalai, AGP (T) ORDER Heard the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the writ petitions are taken up for dispo .....

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pportunity of personal hearing in order to substantiate the claim of the petitioner in proper manner as per the provisions of the TNVAT Act. 3.1 The petitioner, being a dealer as defined under Section 2(15) of the TNVAT Act is an assessee on the file of the respondent, holding a Tax Identification Number (TIN) 33693320410 and CST No.448040. The petitioner's accounts are being assessed by the respondent. The returns are duly filed with the statutory period along with all prescribed documents .....

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the Enforcement Wing on 27.01.2014 and 29.01.2014, who impounded certain documents such as data register, stock book and balance sheets for the assessment years in question. 3.4 That apart, according to the petitioner, during the course of field audit, the officials, pointing out certain defects, prepared a unilateral report that the petitioner is not eligible to avail ITC as per Section 19(15) of the TNVAT Act, without considering the facts of the petitioner's case in a proper perspective. .....

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015, specifically requesting the respondent to furnish the cancelled dealers list involving ITC with a further request to grant 30 days time after furnishing the list in order to file necessary documents and objections in order to substantiate their claim. 3.6. However, to the shock and surprise of the petitioner, the respondent has passed orders dated 20.08.2015 for the assessment years in question, based on the unilateral report filed by the Enforcement Wing Officers. Aggrieved over the same, .....

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3.02.2014 issued by the Commissioner (CT)/Principal Secretary and hence the impugned orders are liable to be set aside. 4.3 That apart, according to the learned counsel for the petitioner, the orders of the respondent is against the statutory provision as contemplated under the Act, which provides for grant of an opportunity of personal hearing prior to completion of any order passed by the assessing officer. 4.4. Besides, according to the petitioner, inspite of specific request made by the peti .....

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