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Coromandel Engineering Company Ltd. Versus The Assistant Commissioner (CT)

2016 (9) TMI 666 - MADRAS HIGH COURT

Validity of order of assessment - assessment years 2006-07 to 2014-15 - Tamil Nadu Value Added Tax Act - opportunity of personal hearing - Held that: - decision of the case SRC Projects Private Limited vs. Commissioner of Commercial Taxes, Chennai and another [2008 (9) TMI 914 - MADRAS HIGH COURT] is relied upon - failure to grant an opportunity of personal hearing would render the impugned order as having been passed in violation of principles of natural justice. - Re-assessment of turnover .....

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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 - assessment to be done by passing a speaking order - petition disposed of - decided in favor of petitioner. - W.P.Nos.33118 to 33126 of 2015, .....

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visions of the Tamil Nadu Value Added Tax Act (hereinafter referred to as the Act ) for the assessment years 2006-07 to 2014-15. 3. Though several grounds have been raised by the petitioner, the learned counsel appearing for the petitioner lays emphasis on two grounds. Firstly on the ground that a specific request was made by the petitioner in their objections dated 16.02.2015 to provide an opportunity of personal hearing, but the same was not granted. Secondly, it is contended that the turnover .....

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reafter 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 rega .....

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of the facts referred to as the basis for the additional tax demand proposed in the notice as below: (a)In case of return mismatch-based notices, invoice-wise data of mismatches for each demand must be mandatorily attached to the notice either in print form or as a CID or send as email (in case it is voluminous). (b)The fact of enclosing such mismatch transaction date (Invoice level) shall be clearly mentioned entered in the notice and acknowledgment receipt obtained. (c)Personal hearing, if req .....

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