TMI Blog2017 (3) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... d, a perusal of the order of assessment does not indicate that the petitioner was given any opportunity of personal hearing before passing the same - matter needs to be remitted back to the Assessing Authority for re-doing the exercise after following the procedures/directions stipulated in the order - petition allowed - appeal allowed by way of remand. - W.P.No.No.6566 of 2017 and W.M.P.Nos.7062 and 7063 of 2017 - - - Dated:- 17-3-2017 - MR. RAVICHANDRABAABU, J. For The Petitioner : Mrs.R.Hemalatha For The Respondents : Mr.K.Venkatesh, Government Advocate ORDER The petitioner is aggrieved against the order of assessment dated 31.12.2015. 2. Mr.K.Venkatesh, learned Government Advocate takes notice for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it is for the state to bring about and appropriate rules and set procedures so that when discrepancy is noted while comparing the return with that of the figures available with the Department in their web portal, there should be an exercise carried out by the department within its level before calling upon the dealer to show cause. This can be achieved only if there is a centralised mechanism and if the present practice is allowed to prevail, it would only result in multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other States, more particularly, in Maharastra, Gujarat and Delhi and if any statutory amendments have to be made, make appropriate recommendations to the State Government, and till then to devise a procedure which is fair and reasonable and afford an opportunity to the dealer to putforth his case and establish that he is entitled to the concession/set-off availed. 58. Since these Writ Petitions have been allowed and the impugned orders have been set aside and the matters have been remanded for fresh consideration the petitioners/ dealers are not entitled to raise the plea of limitation, when fresh show cause notices are issued and they are directed to submit their explanation to enable the Assessing Officers to adjudicate their ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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