TMI Blog2019 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... n sent to the writ petitioner and the writ petitioner has not availed the same. The Circular No.7/2014 (BB1/3589/2014) dated 03.02.2014 which is regarding personal hearing which says in a recommendatory tone that personal hearing shall invariably be afforded to dealers irrespective of whether they are opt for the same or not as respondent in its discretion has considered it necessary to give personal hearing (obviously owing to facts of this case) to the writ petitioner, it is a fit case to remit the matter. Impugned order are set aside, solely on the ground that personal hearing not been granted - The writ petitioner, on instructions, undertakes to avail the personal hearing on the aforesaid date, time and venue and reiterate the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. There is a issue with regard to 'deduction of taxes at source' (hereinafter 'TDS' for brevity) with regard to payment made by the writ petitioner's customers i.e., Contractees. Besides this, there is also one issue pertaining to deemed sale value of goods purchased from other States, which according to the Revenue has not been reported and taxes have not been paid. Considering the, order which this Court now proposes to pass, this Court does not embark upon the exercise of examining these aspects on merits. 5. With the consent of learned counsel on both sides, these writ petitions are taken up, heard out and are being disposed of. To be noted, Revenue has filed a common counter affidavit in all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. In response to the above, learned Revenue counsel adverting to the above said common counter affidavit, more particularly paragraph no.5 of the common counter, submitted that a notice of personal hearing dated 10.06.2016 was issued, the same was served on the writ petitioner on 13.06.2016 asking them to appear for personal hearing. It is also pointed out that this has been acknowledged by the writ petitioner on 22.06.2016 but they failed to utilize the opportunity of personal hearing. 10. Notwithstanding the aforesaid averment in the counter affidavit, learned counsel for petitioner, on instructions submits that the writ petitioner has not received any notice regarding personal hearing. This is a factual dispute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as follows: 3. In the light of the above, the following circular instructions are issued which must be scrupulously followed by assessing officers while passing assessment orders. Joint Commissioners / Deputy Commissioners should verify at random the assessment orders passed by the Assessing officer while taking up cursory inspection and ensure compliance with these basic procedures while passing orders. (a) Passing of Orders: Fifteen days time-limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the office of the sole respondent. (C) The writ petitioner, on instructions, undertakes to avail the personal hearing on the aforesaid date, time and venue and reiterate the objections already sent without expanding the scope of the matter any further. At best, the writ petitioner can file documents to support the objections already sent. Therefore, the scope of the personal hearing and the 4 corners within which the personal hearing shall perambulate has also been set out here. If the writ petitioner does not avail the opportunity of personal hearing on the aforesaid date, time and venue, impugned orders shall stand revived. If the writ petitioner avails the same, the respondent shall embark upon the exercise of redoing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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