TMI Blog2017 (11) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is in violation of principles of natural justice - the matters are remanded to the respondent for fresh consideration - appeal allowed by way of remand. - Writ Petition Nos.7087 and 7156 of 2014 M.P.Nos.11 of 2014 - - - Dated:- 13-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Ms. R. Charulatha for Ms.Lakshmikumaran For the Respondents : Mr. S. Kanmani Annamalai ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk taxed as inter-state sales and 5) ITC reversal under Section 9(2) r/w. 19(5)(c) of the Act. 4. The petitioner had approached this Court by filing a writ petition in W.P.29705 of 2013 for the Assessment year 2011-12 wherein one of the 5 issues involved in these writ petitions, namely the issue relating to job work taxed as interstate sales came up for consideration. This Court, after noting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention is that they have paid through credit at the time of filing returns. With regard to the sales not covered by C forms and taxed at 14.5%, the petitioner requested extension of time and the Assessment Order has been passed without affording an opportunity of personal hearing and if such hearing had been afforded, the petitioner would have been able to produce majority number of C forms. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent has produced the written instruction given by the Assessing Officer and I find that the written instructions are exactly the same as was placed before this Court in the earlier writ petition. On a perusal of the impugned Assessment Order it is evidently clear that that the same has been completed without an opportunity of personal hearing to the petitioner and it is in violation of pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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