TMI Blog2016 (12) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ied with the Bill Tallying System to ascertain the correctness. If such was the opinion of the respondent, then it is all the more a valid reason for the respondent to have called upon the petitioner for personal appearance and directed them to produce all the details, more particularly the Bill Tallying System. However, this has not been done. Therefore, the impugned order has to be held to be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel appearing on either side, the Writ Petition is disposed of for final disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] and running Hotels in Salem District with five branches. In this Writ Petition, the order which is impugned is an assessment order for the year 2014-15, under the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand taken by the petitioner, the learned Government Advocate was directed to get instructions from the respondent as to whether the order was passed in full compliance of principles of natural justice and as to whether the opportunity of personal hearing was granted. 6. The respondent has given a written instructions to the learned Government Advocate, which has been produced before this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing, especially when it is sought for, with a view to ensure that all the clarifications which are required by the Assessing Officer can be readily clarified by the dealer. However, this opportunity has been denied to the petitioner inspite of specific request, which is contrary to law laid down by this Hon ble Court and in particular in the decision in the case of the SRC PROJECTS (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent for fresh consideration, who shall afford an opportunity of personal hearing to the petitioner, produce all records and if necessary call for records, including Bill Tallying System and after making a thorough verification, consider the objections raised by the petitioner and thereafter redo the assessment in accordance with law. No costs. - - TaxTMI - TMITax - CST, VAT & Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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