TMI Blog2015 (7) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing by the respondent as contemplated under section 22(4) of the TNVAT Act, 2006. Therefore, on this ground of violation of principles of natural justice, I am inclined to set aside the impugned assessment order and accordingly, the same is set aside and the Writ Petition is allowed - Matter remanded back. - W.P.No.19518 of 2015 and M.P.No.1 of 2015 - - - Dated:- 3-7-2015 - MR. T.RAJA, J. For petitioner : Mr.R.L.Ramani, Senior Counsel, for M/s.B.Raveendran For respondent : Mr.V.Haribabu, Additional Government Pleader (T) ORDER Mr. V.Haribabu, learned Additional Government Pleader (Taxes), takes notice for the respondent. 2. With the consent of both the parties, this Writ Petition is taken up for dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame as per the above extracted Rule 8(5) of the TNVAT Rules, 2007. The enforcement wing officers sought to compute all incomes mentioned in the balance sheet of the petitioner company irrespective of the issue whether the income pertains to movables or immovables for the purpose of levying tax and whether the same pertains to the Tamil Nadu office or other Branch Offices situate in the other States. The defects alleged by the enforcement wing officers were simply repeated by the respondent in his revision notice dated 4.2.2013. The petitioner explained that the contract should be read as a whole and brought to the attention of the respondent various other clauses in the other agreement which supports the petitioner's claim of deduction. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x under the TNVAT Act, 2006 can be levied only in respect of sales effected in the State of Tamil Nadu and the petitioner furnished the figures pertaining to the State of Tamil Nadu separately. However, this aspect has not been considered by the respondent. Ultimately, the learned Senior counsel would state that since the notice was issued by one personnel and after hearing, the assessment order was passed by another personnel, therefore, the petitioner must have been given a benefit of personal hearing before passing the assessment order. In passing the impugned order, the respondent has violated the principles of natural justice. Therefore, on these grounds, the assessment order is liable to be set aside, the learned Senior Counsel pleade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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