TMI Blog2018 (2) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... on is unnecessary. The impugned orders have been passed in violation of the principles of natural justice and that the petitioner did not have adequate opportunity to put forth their objections, as the revision notices were bereft of particulars. Appeal allowed by way of remand. - Writ Petition Nos.417 to 420 of 2018 and WMP.Nos.470 to 473 of 2018 - - - Dated:- 10-1-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr.N.Prasad For the Respondent : Ms.G.Dhana Madhri, GA ORDER Ms.G.Dhana Madhri, learned Government Advocate accepts notice for the respondent. Heard both. Since there are glaring errors, which are apparent on the face of the impugned orders, the writ petitions are taken up for joint disposal. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the ambit of diesel entitled for concessional rate of duty at 5%. 5. In the revision notices dated 14.11.2017, the respondent stated that on examination, it was found that as per G.O.Ms.No.77 dated 11.7.2011, LDO cannot be sold at the reduced rate of 5%. However, the said revision notices did not disclose as to on what basis, the Assessing Officer was of the opinion that the said product cannot be sold at reduced rate of 5%. Therefore, this Court finds that there has been serious violation of the principles of natural justice, which has put the petitioner in a disadvantageous position and they were prevented from meeting the point while submitting the objections, as the respondent did not disclose the basis for reopening. In such an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petrol pumps and not LDO available in petrol pumps, but are supplied for manufacturing units. 8. Secondly, it was pointed out that as per the Bureau of Indian Standards, HSD falls under IS 1460 specification whereas LDO falls under IS 15770-2008 specification. It was further stated that LDO is used in medium and slow speed engines operating below 750 rpm and one of the usage is for power generation. That apart, the petitioner stated that after implementation of the Goods and Services Tax Act, 2017, HSD has been kept outside its purview and it is still subject to the provisions of the TNVAT Act, 2006 whereas LDU is subject to GST of 18%. 9. After the petitioner pointed out the marked differences between these two products, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e TNVAT Act, 2006 nor would it satisfy the principles of natural justice. This is so because after issuance of show cause notices, if a dealer submits their objections, there is every likelihood that the Assessing Officer may be convinced with the objections and may even drop the proposal. In such an event, appearing before the Assessing Officer in person is unnecessary. Secondly, for the personal hearing to be effective, the Assessing Officer has to necessarily consider the objections and form a prima facie opinion, after which, if the dealer appears and explains their case, the Assessing Officer can take a decision. Adding a sentence in the revision notices by stating that the dealer can come any time to the office of the Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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