TMI Blog2019 (7) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... eks from the date of personal hearing - Petition allowed by way of remand. - W.P.Nos.14197, 14198 And 14203 of 2019 And W.M.P.Nos.14248, 14253, 14257 of 2019 - - - Dated:- 1-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.T.Mohan for Mr.Christopher Manoharan (in all W.Ps) For the Respondent : Ms.G.Dhanamadhri Government Advocate (Taxes) (in all W.Ps) COMMON ORDER This common order will dispose of these three writ petitions. 2. Mr.T.Mohan, learned counsel representing the counsel on record for writ petitioner in these three writ petitions is before this Court. Ms.G.Dhanamadhri, Government Advocate on behalf of lone official responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record for the sole writ petitioner and Mr.M.Hariharan, learned Additional Government Pleader(AGP) on behalf of the sole respondent are before this Court. 3. This matter is listed under the caption 'ADJOURNED ADMISSION', but with the consent of learned counsel on both sides, main writ petitions are taken up, heard out and disposed of. 4. The core issue or in other words, the crux and gravamen of the bone of contention in all these three writ petitions is the same. This is not in dispute. In other words, there is no disputation or disagreement on this aspect of the matter. 5. Therefore, it will suffice to give a broad overview of bare minimum facts that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing, but the impugned Assessment orders have been passed without granting time and by recording that the writ petitioners have not produced documents inspite of opportunity being given. 10. In this regard, learned counsel for writ petitioner drew the attention of this Court to an order passed by a Hon'ble Division Bench of this Court being an order dated 29.01.2018 in W.A.No.173/2018. In this order of Hon'ble Division Bench, a Circular issued by the Principal Secretary / Commissioner of Commercial Taxes being Circular No.7/2014 dated 03.02.2014 has been extracted. 11. Specific attention of this Court is drawn to paragraph 3 (a) (I) of the Circular, which read as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhered to. In the case on hand, one of the challenges made to the assessment order is that when opportunity of hearing was sought, it was denied.' 13. Adverting to the aforesaid order, it was submitted by learned counsel for writ petitioner that whenever time is sought, it should be examined and a reply should be given to the dealer regarding granting of time or not granting as the case may be. However, the aforesaid para 3 (a) (I) of aforementioned circular refers to cases, where time is requested by the dealer within a period of 15 days. Therefore, the question as to whether the aforesaid circular would apply to cases of this nature is left open as in the instant case, even without reference to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing, an authorized representative or an Advocate will appear before the respondent Assessment officer and make submissions without seeking any further time. e) Respondent shall communicate the Assessment order passed afresh under due acknowledgment to the writ petitioner within seven (7) working day from the date of the order. 16. All three writ petitions are disposed of with above directions. No costs. Consequently, connected miscellaneous petitions are closed. 7. Therefore, the following order is passed in these three writ petitions: (a) Impugned orders in each of these three writ petitions being reference Nos.TIN/33071301793/2012-13, dated 31.01.2019 TIN/330713 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for writ petitioner, on instructions, submits that, in the personal hearing, an authorized representative or an Advocate will appear before the respondent Assessment officer and make submissions without seeking any further time. To be noted, in the earlier order dated 10.06.2019 made in W.P.Nos.14955, 14957 and 14958 of 2019, there was a direction to pass assessment orders afresh within three weeks from 02.07.2019 i.e., on or before 23.07.2019. This order shall be read in conjunction with earlier order and therefore, the time frame will now stand altered. The respondent shall pass assessment orders afresh within three weeks from the date of rescheduled/adjourned personal hearing which in any event will be after the verdict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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