TMI Blog2019 (3) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (CT) [2018 (3) TMI 1617 - MADRAS HIGH COURT] has held that the right of personal hearing to the assessee is mandatory even if the assessee fails to submit objections to the pre-assessment notice. The revision of assessment made by the respondent under Section 27 of the TNVAT Act, 2006 without affording an opportunity of personal hearing to the petitioner is bad in law and violates the principles of natural justice - the matters are remanded back to the respondent for fresh consideration and the respondent is directed to afford sufficient opportunity to the petitioner including the right of personal hearing and pass final orders under Section 27 of the TNVAT Act, 2006 on merits - Petition allowed by way of remand. - W.P.(MD).Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Sl. No. W.P.(MD) No. TIN No. and Year Tax in Rs., Penalty in Rs., 1 13875 of 2016 33744841779 2007-08 1,48,031/- 2,22,046 2 13876 of 2016 33744841779 2008-09 2,49,623/- 3,74,435/- 3 13877 of 2016 33744841779 2009-10 3,95,460/- 5,93,190/- 4 13878 of 2016 33744841779 2010-11 2,29,169/- 3,36,285/- 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised by the petitioner. According to the learned counsel for the petitioner, in the reply, a specific request was made to afford an opportunity of personal hearing to the petitioner in the revision proceedings along with permitting the petitioner to produce documentary evidence. Even that request was also not acceded to by the respondent. 6. Per contra, the learned Additional Government Pleader for the respondent would submit that there is an alternative efficacious appellate remedy available to the petitioner to challenge the impugned assessment orders under Section 51 of the Act. Therefore, this Court cannot interfere with the impugned order under Article 226 of the Constitution of India. Discussion: 7 . The receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n opportunity for personal hearing in the revision of assessment proceedings initiated by the respondent under Section 27 of the TNVAT Act, 2006. 10. Even though, the respondent in the impugned order has acknowledged receipt of the objections raised by the petitioner, has passed a non-speaking order, without considering all the objections raised by the petitioner, in the reply dated 30.11.2015. As seen from the impugned orders, personal hearing was also not afforded by the respondent to the petitioner, even though a specific request was made. 11. A Division Bench of this Court by its order dated 16.03.2018 in W.A.Nos.234 to 240 of 2015 in the case of G.V.Cotton Mills (P) Ltd., vs., the Assistant Commissioner (CT) has held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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