TMI Blog2019 (2) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... o the notice of proposal. On the other hand, it is stated that the petitioner personally went and met the Assessing Officer and explained him with details. Needless to say that when a notice of proposal was given in writing, it is for the petitioner to give a reply in writing. In this case, the petitioner has not made any such reply. Imposition of penalty - Held that:- It is evident that the Assessing Officer has not indicated any date of personal hearing even in the absence of any reply filed by the petitioner, more particularly, when the Assessing Officer has chosen to impose penalty. At this juncture, it is relevant to refer to a Circular issued by the Revenue in Circular No.7 of 2014 - This Court has considered the scope of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is not entitled for any indulgence from this Court since, he has not filed a reply to the notice of proposal nor utilised the opportunity of personal hearing as has been provided in the notice of proposal. 5.Heard both sides. 6.The petitioner disputes his liability to pay the tax by contending that such levy on the maintenance work and payment of wages to the labourers is improper. This Court, at this stage, is not expressing any view on such contention since, the petitioner admittedly, has not filed any reply to the notice of proposal. On the other hand, it is stated that the petitioner personally went and met the Assessing Officer and explained him with details. Needless to say that when a notice of proposal was given in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 further time is requested by the dealer within a period of fifteen days, it shall be examined and reply to be given to the dealer regarding granting of time or not as the case may be only it, there exists a genuine reason. (ii) Objections filed by the dealer on the preassessment/ revision notices shall be examined in each and every issue meticulously and speaking order shall be passed addressing the objections raised, in short, the speaking order which is complete shall be passed. (iii) As the provision in the TNVAT Act stipulates the conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly, the writ petitions are allowed and the impugned orders of assessment are set aside and the matter is remitted back to the respondent for passing fresh orders of assessment, after affording opportunity of personal hearing to the petitioner by indicating the exact date of such hearing. After hearing the petitioner and considering all the aspects, the respondent shall pass fresh orders of assessment on its own merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. 7. This Court has considered the scope of the above circular in very many cases and observed that it is the duty of the Assessing Officer to provide such personal hearing. In this case, as it has not been done, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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