TMI Blog2019 (3) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that they are exempted from payment of tax is a vital issue which has to be gone into by the second respondent before passing the final orders - The Hon'ble Division Bench of this Court in G.V. COTTON MILLS (P) LTD. VERSUS THE ASSISTANT COMMISSIONER (CT) AVARAYAMPALAYAM ASSESSMENT CIRCLE, COIMBATORE [2018 (3) TMI 1617 - MADRAS HIGH COURT] has also held that even if objections are not submitted, the assessee should not be denied the opportunity of personal hearing. In the instant case, no such opportunity was granted to the petitioner. Therefore, this Court is of the considered view that the respondents have violated the principles of natural justice by not affording sufficient opportunity to the petitioner to submit his objection and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to the notice received from the second respondent. According to the petitioner, without affording sufficient opportunity to the petitioner, the second respondent passed the impugned assessment order violating the principles of natural justice. In such circumstances, the instant writ petition has been filed. 3.Heard Mr.B.Rooban, learned counsel appearing for the petitioner and Mr.A.Thiyagarajan, learned Government Advocate appearing for the respondents. 4.The learned counsel appearing for the petitioner drew the attention of this Court to the notification dated 05.03.2004 and 26.09.2006 issued by the Commissioner of Commercial Taxes, Government of Tamil Nadu, Chennai and submitted that the petitioner has exempted sale of explosives ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the objections were not given to the pre-assessment notice, the assessing officer should not deny the opportunity of personal hearing to the assessee. 6.Per contra, the learned Government Advocate appearing for the respondents would submit that even in the show cause notice dated 14.08.2015, the second respondent has given opportunity to the petitioner to raise objections and also had given the petitioner an opportunity of being heard in person. According to the learned Government Advocate, the petitioner failed to make use all those opportunities and instead has filed the instant writ petition without exercising the alternate appellate remedy available to him under the TNVAT Act, 2006. 7.In the instant case, it is the case of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a vital issue which has to be gone into by the second respondent before passing the final orders. The Hon'ble Division Bench of this Court has also held that even if objections are not submitted, the assessee should not be denied the opportunity of personal hearing. In the instant case, no such opportunity was granted to the petitioner. Therefore, this Court is of the considered view that the respondents have violated the principles of natural justice by not affording sufficient opportunity to the petitioner to submit his objection and also denied the opportunity of personal hearing to the petitioner. 9.Accordingly, the assessment impugned order dated 30.09.2015 passed by the second respondent in TIN 33675361592/2010-11 is hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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