TMI Blog2018 (7) TMI 1662X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent for fresh consideration - petition allowed by way of remand. - W.P (MD) Nos. 14939 to 14941 of 2018 And W.M.P (MD) Nos. 13499 to 13504 of 2018 - - - Dated:- 11-7-2018 - MR. M. GOVINDARAJ, J. For The Petitioner : Ms. R.Hemalatha For The Respondent : Mr.A.Muthu Karuppan, Additional Government Pleader COMMON ORDER The petitioner company is the registered dealer under TNVAT Act, 2006, on the file of the respondent in TIN No. 33735263201 for the assessment years 2013-14, 2014-15 and 2015-16 dealing with Iron and Steel merchandise. The petitioner filed returns regularly. On 11.04.2016, the Enforcement Wing of the respondent Department conducted an inspection at the place of business and certain alleged de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the materials it is clearly seen that without affording an opportunity of personal hearing, the impugned order came to be passed. The Head of the Department i.e., the Commissioner of Commercial Tax has given clear instruction as to personal hearing. It is mandated in Circular dated 03.02.2014 issued by him in Clause 3(a), which is extracted hereunder: 3(a): Passing of Orders: Fifteen days time limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process: i) After issue of notice calling for the objections, if, any furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee. 11. The Supreme Court in Swami Devi Dayal Hospital and Dental College vs. The Union of India and others( 2013(10) Scale 608) observed that even in the absence of a specific provision of giving hearing, the hearing is required in such cases, unless specifically excluded by a statutory provision. 7. The present case is squarely covered by the above said Judgment of the Hon'ble Division Bench of this Court. 8. Hence, this Court, after considering the facts and circumstances of the case, is inclined to set aside the impugned orders and accordingly the impugned orders passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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