9911796707
TMI Blog2016 (8) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Tax) for the respondent, and with the consent of either side, the writ petitions are taken up for disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TN VAT Act). In this writ petition, the petitioner has chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e head. On a reading of the pre-assessment notice as well as the impugned order, it is evidently clear that there is a lot of confusion in the minds of the assessing officer and the details are not forthcoming apart from the fact, though the objection was filed by the petitioner in two of the assessment years, the assessing officer stated that the objection has not been received. 4. The legal iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods from registered dealers who had valid registration certificates; paid the tax payable thereon; availed input tax credit; and the assessing officers have passed orders granting such benefit. Therefore, the assessment orders granting input tax credit were validly passed. There was no cancellation of the registration certificates of the selling dealers at that point of time. The petitioners/asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity of personal hearing to the petitioner, the confusion which has ultimately culminated in the impugned assessment orders could have been avoided. 6. In the light of the above facts, this Court is of the view that the matter requires to be reconsidered by the assessing officer and the assessment should be redone after affording an opportunity of personal hearing to the petitioner. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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