TMI Blog2018 (7) TMI 1661X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice, it shall be construed as not sustainable in law - matters are remanded back to the respondent for fresh consideration - petition allowed by way of remand. - W. P. (MD). Nos. 13430 to 13434 of 2018 And W. M. P. (MD)Nos. 12236 to 12240 of 2018 - - - Dated:- 25-6-2018 - MR. M. GOVINDARAJ, J. For The Petitioner : Mr. P. R. Raman, Senior Counsel for Mr. C. Seethapathy For The Respondent : Mr. S. Dhayalan, Government Advocate COMMON ORDER Mr. S. Dhayalan, learned Government Advocate, takes notice for the respondent in all the Writ Petitions. 2. By consent, the Writ Petitions are taken up for final disposal at the stage of admission itself. 3. The petitioner have come up with these p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were issued by the respondent and the petitioner submitted their interim reply on 03. 04. 2018 and also the originals of C and F Forms along with copy of export shipping bills and BRC copies and sought for further time and also an opportunity of personal hearing. Thereafter, again, on 02. 05. 2018, the petitioner requested for personal hearing. This letter was also acknowledged by the respondent on 02. 05. 2018. However, without affording any opportunity of personal hearing, the impugned orders came to be passed on 30. 04. 2018. Aggrieved over the impugned orders, the petitioner is before this Court. 5. On perusal of the impugned orders, it is seen that personal hearing was afforded prior to issuance of the revised assessment notices da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections was not given by the respondent. Further, it was treated as a continuation of the previous proceedings and without affording an opportunity of personal hearing, the impugned orders came to be passed. 8. In similar circumstances, a Division Bench of this Court in a batch of Writ Appeals in W . A(MD) . Nos . 234 to 240 of 2015 [G . V . Cotton Mills (P) Ltd . , Vs . The Assistant Commissioner (CT), Avarayampalayam Assessment Circle, Coimbatore] dated 16. 03. 2018, has held as under:- Denial of Personal hearing: 10 . The respondent denied the appellant opportunity of hearing only on the ground that objection was not given to the pre-assessment notices . Even if objection was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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