TMI Blog2016 (8) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... ffording opportunity of personal hearing, the respondent is directed to redo the assessment in accordance with law. - Writ Petition Nos.27628 to 27633 of 2016, W.M.P.Nos.23803 to 23808 of 2016, W.P.No.27628 of 2016 - - - Dated:- 8-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. Mr. V. Srikanth for C. Venkatraman For the Respondent : Mr. S. Kanmani Annamalai ORDER Since the issue involved in these Writ Petitions is identical in nature, and the parties are one and the same, these Writ Petitions have been taken up together, and disposed of by this common order. 2. Heard Mr.Mr.V.Srikanth, for Mr.C.Venkatraman, learned counsel appearing for the petitioner, and Mr.S.Kanmani Annamalai and learned counsel accepting n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art, in the objections, the petitioner submitted that, if the Assessing Officer requires for any additional materials, or information, opportunity may be given to them for providing the same before final orders have been passed. When such request has been made by the dealer, the Authority ought to have afforded an opportunity of personal hearing to the dealer/petitioner. In fact, this Court has held in several decisions that, when factual issues are involved, opportunity of personal hearing should be granted, so as to enable the Assessing Officer to come to a proper conclusion after perusing the documents placed by the dealer. Therefore, failure to afford opportunity of personal hearing, in spite of specific request made by the petitioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods purchased, and to examine as to whether they fall within any of the restrictions contained in Section 19 of the TNVAT Act. 8. In the instant cases, for all the assessment years, the Assessing Officer had adopted uniform percentage of manufacturing loss at 3%, and this could not have been done, without examining the manufacturing process done by the petitioner. Hence, on both grounds, the impugned orders are liable to be set aside. 9. Accordingly, the Writ Petitions are allowed, the impugned orders are set aside, and the matters are remanded to the respondent for fresh consideration, who shall cause inspection of the petitioner's Factory and ascertain the manufacturing process, and during the course of such inspection, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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