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2016 (10) TMI 143 - MADRAS HIGH COURT

2016 (10) TMI 143 - MADRAS HIGH COURT - TMI - Principles of natural justice - validity of assessment order - opportunity of personal hearing - inability to submit effective objection in the absence of details - Held that: - emphasis given in the need for giving an opportunity of personal hearing, since the order of assessment to be passed by a process of dialogue and discussions. - Matter remanded - the assessment to be redone, after giving details of the Web Report and giving an opportunity .....

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n behalf of the respondent. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has come forward with this Writ Petition challenging the proceedings of the respondent dated 15.6.2016. 3. The petitioner is a dealer in excavators and its spares and a registered dealer on the files of the respondent under the provisions of Tamil Nadu Value Added Tax, 2006 [TNVAT Act] and also under the provisions of the Tamil Nadu Tax on the Entry of Motor Vehicles into the Local .....

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e payment of VAT to the Department, they would adjust the entry tax paid on the purchase of such excavators from other State suppliers. 4. Surprise inspection was conducted by the Enforcement Wing Officials in the place of business of the petitioner from 10.03.2015 to 12.03.2015 and based on the report submitted by the Enforcement Wing Officials, the respondent issued Pre-Revision Notice dated 30.11.2015, pointing out certain defects. Based on the defects which were pointed out by the Enforcemen .....

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ussed the objections given by the petitioner dated 30.11.2015 and completed the assessment. Further, before completing the assessment, the respondent did not afford an opportunity of personal hearing to the petitioner. 6. Time and again, this Court has emphasised the need for giving an opportunity of personal hearing, since the order of assessment to be passed by a process of dialogue and discussions. In the instant case, the petitioner has pointed out that the Web Report copy showing the detail .....

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