TMI Blog2016 (9) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commercial Taxes dated 01.04.2015 - Held that: - since the issue is a recurrent issue in all the assessment circulars, the Commissioner thought fit to issue a circular dated 01.04.2015 in Circular NO.10/2015/D3/8562/2014. As per this circular, in cases of mismatch, invoice-wise data for mismatch to each demand must be mandatorily attached or to the notice either in print form or as a CID or send as email (in case it is voluminous). Further, the fact of enclosing such mismatch transaction date shall be clearly mentioned entered in the notice and acknowledgment receipt obtained. Matter remanded - details of mis-match to be furnished as per direction issued by Commissioner - petitioner to be granted opportunity of personal hearing - ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ader appearing for the respondent, on instructions, submitted that the Assessing Officer has met him and assured to give written instructions but does not approached him thereafter but would admit that an opportunity of personal hearing was not granted. 5. The issue as to whether personal hearing has to be granted or not has been settled by this Court in the decision in SRC Projects Private Limited vs. Commissioner of Commercial Taxes, Chennai and another reported in (2010) 33 VST 333 (Mad). Therefore, failure to grant an opportunity of personal hearing would render the impugned order as having been passed in violation of principles of natural justice. 6. With regard to the assessment to be made based on mismatch from the information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smatch invoice-wise data for mismatch to each demand must be mandatorily attached or to the notice either in print form or as a CID or send as email (in case it is voluminous). Further, the fact of enclosing such mismatch transaction date (Invoice level) shall be clearly mentioned entered in the notice and acknowledgment receipt obtained. Further, personal hearing has been held to be mandatorily granted and the Assessing Officer was directed to give a patient hearing to the dealer in order to understand the basis of his contentions and the same should be recorded in the assessment proceedings. Further, the circular precludes that the order of assessment must be a speaking order and must address every contention raised by the dealer in clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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