TMI Blog2018 (9) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... W.A.(MD)Nos.906 to 909 of 2013 And M.P(MD)Nos.1, 1, 1, 1, 2, 2 and 2 of 2013 And W.P(MD)Nos.12889 to 12892 of 2013 And M.P(MD)Nos.1, 1, 1 and 1 of 2013 - - - Dated:- 23-8-2018 - Mrs. Pushpa Sathyanarayana And Mrs. T. Krishnavalli JJ. For the Appellant : Mr.B.Raveendran for Mr.S.Raja Jeya Chandra Paul For the Respondent : Mrs.J.Padmavathi Devi, Special Government Pleader COMMON JUDGMENT PUSHPA SATHYANARAYANA, J. The Writ Petitions in W.P(MD)Nos.12889 to 12892 of 2013 have been filed by the appellant/writ petitioner seeking for issuance of a Writ of Certiorari, to call for the records of the respondent herein in TIN No.33893520217/2009-10, 2010-11, 2007-08, 2008-09 and quash the order dated 04.07.2013 passed ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment proposing to revise the ITC availed by the appellant. 6. The respondent had repeated the allegations of the Enforcement Wing Officers and issued revision notices alleging that the appellant had reported the sales turnover and thereby indulged in sales suppression. The appellant had raised several objections in computation of the demand. Admittedly, the said objections were in writing and submitted before the authorities. 7. It is the contention of the appellant that the objections filed by the appellant and also the audited financial statements have not been properly understood by the respondent. It is the main and only grievance of the appellant that in the event of any doubt, the respondent ought to have given a personal hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellant relied on a decision of a Division Bench of this Court in the case of SRC Projects Private Limited v. Commissioner of Commercial Taxes, Chennai and Another reported in [2010] 33 VST 333 Mad , where it has been held that in a case where the question involved was one of determination of certain factual disputes which were a bit complex and not free from controversy, the principles of fairness would encompass personal hearing within the concept of 'reasonable opportunity to show-cause'. 13. Therefore, the learned counsel for the appellant submitted that the order passed by the respondent without giving the appellant an opportunity of personal hearing is vitiated. 14. As there is violation of principles o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
