TMI Blog2018 (1) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... y that an opportunity of personal hearing should be granted and that the opportunity should be an effective opportunity and not an empty formality. The matter is remanded to the third respondent for a fresh consideration - petition allowed by way of remand. - Writ Petition No.4521 of 2017 & WMP.Nos.4747 & 4748 of 2017 - - - Dated:- 3-1-2018 - T. S. Sivagnanam, J. For Petitioner : Mr.Md.Ibrahim Ali For Respondents : Mr.K.Venkatesh, GA ORDER Heard both. 2. The petitioner, which is a registered dealer on the file of the third respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006, is a contractor doing works contract. The petitioner is aggrieved by the order of assessment dated 18.1.2017 primari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms : 4. It is pointed out by the learned counsel appearing for the petitioner that, for all the aforesaid assessment years, Notice of Assessment and Refund Order in Form P has been issued by the respondent/assessing officer, which clearly shows that the petitioner is entitled to refund of the excess tax paid. Therefore, the petitioner submitted individual representation, numbering 7, all dated 02.2.2016, and, except the representation, made for the year assessment year 2007-08, requesting for adjustment of the balance tax and penalty from the excess amount collected for the year 2008-09, all other representations have been made seeking for refund of the excess amount. Though, it is stated that the representations have been received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by them vide application dated 30.3.2016. 6. The petitioner is stated to have appeared on the said date and also submitted a written representation dated 19.8.2016 pointing out that all the relevant records, as required by the third respondent, were furnished to the VAT audit officers and that they received the final assessment order from the Assistant Commissioner, Ponneri with a lot of mistakes, as revised by the other Assistant Commissioner, Ponneri and the assessment order has been issued along with Form P Notice. It was further pointed out that instead of issuing refund vouchers, the balance sheets and the profit and loss account were called for, which have also been filed. It is not clear as to what happened to the proceedings p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more necessary that an opportunity of personal hearing should be granted and that the opportunity should be an effective opportunity and not an empty formality. The respondent, though stated in the revision notice dated 30.8.2016 that the dealer can appear before him on any working day, that, by itself, will not be sufficient, as the Assessing Officer has to first consider the objections and apply his mind and there may be cases where the Assessing Officer may be convinced with the explanation offered and may drop the proposal. Hence, to state that the dealer can appear before the Officer at 11 AM on any working day will not be sufficient compliance of the principles of natural justice. On the said ground, this Court is inclined to interfe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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