TMI Blog2016 (10) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... process of dialogue and discussions. Matter remanded - the assessment to be redone, after giving details of the Web Report and giving an opportunity to the petitioner to submit additional objections - finalise the assessment, after affording the opportunity of personal hearing to the petitioner - writ petition allowed - decided in favor of petitioner. - W.P.No.29372 of 2016 & W.M.P.No.25390 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act]. During the assessment year 2013-14, the petitioner effected inter-state purchases of excavators from M/s JCB India Limited, Ballabgar, Haryana State and paid entry tax under the Entry Tax Act. The spares for excavators were said to have been purchased from the local suppliers on payment of VAT and also from suppliers in other States. The petitioner further stated that with regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground of violation of principles of natural justice. It is not in dispute that in the explanation given by the petitioner to the Pre-Revision Notice dated 30.11.2015, the petitioner has specifically pleaded for an opportunity of personal hearing. However, the respondent has not discussed the objections given by the petitioner dated 30.11.2015 and completed the assessment. Further, before c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the supply made from their Branch in Pondicherry would have wrongly noted the TIN Number of the petitioner's Registration in Tamil Nadu, the respondent has confirmed his proposal. Since the petitioner was not provided with the details, they were unable to submit proper objections. 7. In the light of the fact that the petitioner has not been afforded an opportunity of personal hearing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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