Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (8) TMI 666

..... the Department there is no notice or nothing has been mentioned about the personal hearing though the aforesaid copies of revisional notices dated 07.04.2017 and 31.01.2018 wherein opportunity of personal hearing has been granted form part of the files. Therefore, this Court is of the considered view that the ideal way to put an end to this controversy is to afford a personal hearing opportunity to the writ petitioner and direct the respondent to redo the revised assessment. Petition allowed by way of remand. - W.P.No.6430 of 2019 And W.M.P.No.7243 of 2019 - 2-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.V.Sundareswaran For the Respondents :Mr.V.Haribabu Additional Government Pleader (Taxes) ORDER Mr.V.Sundareswaran, learned couns .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... at according to them, were certain defects qua TNVAT Act and on this basis, Enforcement wing officials made a proposal. 7.Pursuant to the proposal made by the Enforcement Wing, respondent issued a revisional notice dated 07.04.2017 to the writ petitioner and the writ petitioner sent objections dated 05.05.2017. Thereafter, the respondent sent another notice dated 31.01.2018 captioned 'FINAL NOTICE', which evoked objections from the writ petitioner dated 06.02.2018. 8.Under aforesaid circumstances, respondent passed 'revised Assessment Order dated 30.11.2018 bearing reference TIN/33411668848/2014-15', hereinafter 'impugned order' for brevity. 9. There is no disputation or disagreement before this Court that the impugn .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... personal hearing though it is not statutorily imperative, considering the language in which proviso to Section 27(1) and (2) is couched. 12. In the aforesaid backdrop, in the instant case issue turns heavily on whether opportunity of personal hearing was given to the writ petitioner or not. 13. While the writ petitioner submits that personal hearing has not been granted, learned Revenue counsel emphatically asserts that a personal hearing had been granted and learned Revenue Counsel says so on written instructions from the respondent. It is the specific say of Revenue Counsel that personal hearing has been granted on 05.05.2017, 06.02.2018 and 23.11.2018. The name of the resources/persons who appeared on behalf of the writ petitioner's .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... of the matter. Impugned order is set aside solely on the ground of personal hearing, details of which have been alluded to supra. b) By consent of both parties, personal hearing is now fixed on 16.08.2019, Friday at 12 Noon in the office of the sole respondent. c) Writ petitioner shall avail the personal hearing on the aforesaid date, time and venue without fail. It is open to the writ petitioner to produce files and documents that may be necessary to support objections already given. d) Post personal hearing, the respondent shall redo the revised assessment exercise, pass a revised Assessment Order under Section 27(2), reconsider penalty under Section 22(4) and pass orders as expeditiously as possible and in any event, within six weeks fr .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||