TMI Blog2018 (9) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... IGH COURT], has categorically held that when request is made for a personal hearing, the Assessing Officer is bound to afford such an opportunity. Further, in the instant case, the Assessing Officer has admitted that the dealer has submitted his reply, but has ignored to note the specific request for personal hearing. This error would vitiate the impugned order of assessment. The matter is remanded to the third respondent / Assessing Officer for fresh consideration - petition allowed by way of remand. - W.P(MD)No.12138 of 2018 And W.M.P.(MD).No.11054 of 2018 - - - Dated:- 16-8-2018 - Mrs. J. Nisha Banu J. For the Petitioner : Mr.R.Sridhar For the Respondents : Mr.D.Muruganandham, Additional Government Pleader ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner would submit that the third respondent has passed the impugned order without properly considering the reply given by the petitioner and without following the guidelines laid down by this Court in the decision of M/s.JKM Graphics Solutions Private Limited, cited supra. He would further submit that though the petitioner sought for an opportunity of personal hearing by his reply dated 22.03.2018, the third respondent has failed to provide the same. Thus, he prayed to set aside the impugned order. 4. The learned Additional Government Pleader appearing for the respondents would state that the petitioner has got an efficacious alternative remedy and without availing the same, he is before this Court. He would further submit that thou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndersigned in the office of the Assistant Commissioner (ST), Mailamchandal-1 assessment Circle at Kajamalai, Trichy -20 within 7 days (seven) from the date of receipt of this notice and are also given further opportunity for personal hearing to represent your case in writing either in person or through your authorized representative, if you so desire. It may also be taken note of that if you fail to avail the opportunity in this regard, order revision orders will be passed under the TNVAT Act 2006 as proposed above without any further notice. 7. As stated earlier, the petitioner has given his reply on 22.03.2018. In that reply, the petitioner has specifically requested the third respondent to provide an opportunity of personal hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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