TMI Blog2016 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... e report submitted by the Enforcement Wing Officials', it is incumbent upon the respondent to afford an opportunity of personal hearing. Order passed without affording the opportunity of being heard. Objections – preliminary and final objections – non-consideration by assessing officer – Held that: - the matter would have attained finality before the respondent himself had the respondent given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the learned counsel on either side, these Writ Petitions are taken up for final disposal. 2. The petitioner-Company, which is a registered dealer under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred as TNVAT Act ) and Central Sales Tax Act, 1956 (hereinafter referred as CST Act ), has filed these Writ Petitions, challenging the orders of assessment passed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure II of the seller as per web report. D. Levy of penalty under Section 27(3)(b) 4. The petitioner's case is that he has already reconciled the differences between the purchase and sales turnover in respect of mis-match already provided the details regarding payment of consideration to prove the earlier sale. On a perusal of the impugned assessment orders, it is evidently clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The other question would be as to whether the respondent could have imposed penalty under Section 27(3)(b) of the TNVAT Act. 6. The learned counsel for the petitioner submitted that the calculation of tax by the Enforcement Wing Officials obviously will not preclude the petitioner from contesting the proposal of revising the assessment. Likewise, the petitioner is also entitled to challenge the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olation of principles of natural justice. On this ground alone, the petitioner is entitled to succeed. 9. Accordingly, the Writ Petitions are allowed and the impugned orders are set-aside and the matters are remanded to the respondent for fresh consideration, who shall afford an opportunity of personal hearing to the petitioner, consider the replies dated 08.06.2016 and 14.06.2016 as well as re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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