TMI Blog2018 (11) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01.04.2015, the second respondent ought to have enclosed the full particulars, invoice-wise, either in printed form or CD or email. Even if the petitioner does not respond for the show cause notice, it is mandatory on the part of the respondent to post the matter for personal hearing - As per the circular issued by the Head of the Department, pursuant to the recommendations issued by the Justice Ramanujam Committee, it is mandatory to give an opportunity of personal hearing, by specifying the dates of such personal hearing, whether it is asked or not by the petitioner. But, in the impugned order, there is no whisper as to the same. This Court is of the view that the matter should be remanded for fresh consideration - petition a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner was issued with pre-revision notice dated 21.12.2017. But, the petitioner did not respond. Hence, having left with no other option, the respondent, after recording this aspect, has proceeded with the matter and passed the impugned assessment order dated 30.01.2018. Therefore, he prays for dismissal of the present writ petition. 4. At this juncture, learned Counsel for the petitioner would submit that one of the issues raised in the pre-revision notice is with regard to mismatch. However, neither the web report nor the other relevant particulars were enclosed in the notice and therefore, they are not in a position to make their objections. Relying upon a decision of this Court reported in [2017] 99 VST 343 (Mad) , i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d entered in the notice and acknowledgement receipt obtained. This aspect has been elaborately discussed by this Court in the decision relied on by the learned Counsel for the petitioner in [2017] 99 VST 343 (Mad) (cited supra). 8. Secondly, even if the petitioner does not respond for the show cause notice, it is mandatory on the part of the respondent to post the matter for personal hearing. As per the circular issued by the Head of the Department, pursuant to the recommendations issued by the Justice Ramanujam Committee , it is mandatory to give an opportunity of personal hearing, by specifying the dates of such personal hearing, whether it is asked or not by the petitioner. But, in the impugned order, there is no whisper as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f receipt of a copy of this order. Needless to say that the show cause notice, to be issued by the second respondent, has to include the necessary particulars in respect of mismatch. On receipt of the show cause notice, the petitioner shall file their detailed reply cum objections within a further period of two weeks. Thereafter, the second respondent shall fix a specific date for hearing, within a period of two weeks from the date of receipt of a reply/representation from the petitioner and communicate the same to the petitioner, in advance. On the said date, the petitioner shall appear before the second respondent and put forth their contentions and after hearing the petitioner, the second respondent shall pass appropriate orders, purely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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