9911796707
TMI Blog2019 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... is before this Court. Mr.M.Hariharan, learned Additional Government Pleader, accepts notice on behalf of sole respondent in all the eight writ petitions. 3. These writ petitions are listed under the caption 'FOR ADMISSION' in the motion list today. However, with the consent of learned counsel on both sides, the main writ petitions itself are taken up, heard out and are being disposed of. 4. This Court is informed without any disputation or disagreement that the factual matrix qua these eight writ petitions are common and core / central issue is the same in all the eight writ petitions. This has impelled this Court to pass a common order. 5. To set out this with specificity, this Court is informed without any disputation that thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extracted and reproduced in the impugned orders and the same reads as follows: 'Further, the dealers have stated that the enforcement authorities are not justified in adopting uniform percentage as burning loss and calling upon the dealer to reverse the input tax credit availed to that extent. The actual loss was very less. We request you to embark a fact finding exercise to ascertain the quantum of loss of the goods which were purchased on which the tax was paid visa- vis the goods manufactured from and out of the goods purchased and arrive at actual burning loss and render justice.' 10.The aforesaid objection has been met in the impugned order in the following manner: '..Further, the dealers have not furnished any quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ascertain the quantum of loss of the goods which were purchased on which tax was paid vis-a-vis the goods manufactured from and out of the goods purchased and to examine as to whether they fall within any of the restrictions contained in Section 19 of the VAT Act. The assessing officer has to conduct an exercise by which it is to be ascertained as to whether the representation made by the dealer is justified and is not hit by any of the restrictions and conditions contained in section 19 and in particular Section 19(9) of the VAT Act.' (Underlining made by this Court to supply emphasis and highlight). 13. In response to the aforesaid submission of the learned counsel for writ petitioner, learned Revenue counsel i.e., State counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 & W.M.P.Nos.12405 and 12408 of 2019 therein, while dealing with a similar matter had held that this would not be a effective personal hearing opportunity and that opportunity of personal hearing should be given by fixing the date and time and not by indicating a range of dates. It is not in dispute that this interim order was not carried in appeal by way of an intracourt appeal. In other words, this interim order is now operating. To buttress and bolster his submission regarding personal hearing, learned counsel for writ petitioner also drew the attention of this Court to a circular issued by the Office of the Principal Secretary and Commissioner of Commercial Taxes. This circular is Circular No.7/14 dated 03.02.2014. Most relevant part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-09, TIN/33831024537/2009- 10, TIN/33831024537/2010-11, TIN/33831024537 /2011-12, TIN/33831024537/2012-13, TIN/33831024 537/2013-14 and TIN/33831024537/2014-15 respectively, relatable to Assessment Years, 2007-08 to 2014-15 are set aside. To be noted, the impugned orders are set aside solely on the ground of personal hearing not being afforded in the manner alluded to supra in this order. In other words, this Court does not express any view on the merits of the matter. b) With the consent of both sides, personal hearing is now fixed on 05.07.2019 (Friday) at 12 Noon and the venue will be the office of the respondent being No.F-50, Ist Avenue, Annanagar East, Chennai - 102. c) Writ petitioner undertakes to avail the aforesaid personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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