TMI Blog2019 (9) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of personal hearing to the writ petitioner dealer. This Court is left with the considered view that this is an appropriate case to set aside the impugned orders and remit the matter back to the 1st respondent, for redoing the revised assessment after holding a personal hearing and taking into account the writ petitioner dealer's reply / objections dated 19.10.2018 sent in response to revisional notice dated 20.09.2018 - Petition disposed off by way of remand. - W.P.Nos.25344, 25348, 25349, 25351 & 25353 of 2019 And W.M.P.Nos.24886, 24888, 24891, 24894 & 24895 of 2019 - - - Dated:- 29-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.T.R.Ramesh (in all W.Ps) Fo the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, these five writ petitions shall stand disposed of by this common order. 5. Short facts shorn of elaboration are that the writ petitioner is a dealer under TNVAT Act, that writ petitioner was filing monthly returns under Section 21 of TNVAT Act, that there was deemed assessment under Section 22(2) of TNVAT Act, that an inspection was conducted by the Enforcement Wing officials in the business premises of the writ petitioner / dealer, that at the time of inspection, what according to Enforcement Wing officials are defects were noticed, that revisional notices were issued and writ petitioner dealer's reply to the revisional notices were also sent, that there was a personal hearing on 19.10.2018, that therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances of a given case so demand. This is one such case, where the 1st respondent Assessing officer has thought it fit to afford an opportunity of personal hearing to the writ petitioner. 8. Having said this, it is now necessary to examine what transpired in the personal hearing, which is now the pivotal submission on which challenge to the impugned orders is predicated. Writ petitioner has (without any disputation or disagreement) sent reply / objections dated 19.10.2018 in response to one of the revisional notices being a revisional notice dated 20.09.2018. To be noted, this revisional notice dated 20.09.2018 has been cited as No.2 in reference, in the impugned orders itself. 9. This 19.10.2018 reply / ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment are also before this Court and learned Revenue counsel, submits that there are no notings, regarding the earlier personal hearings, but submits on instructions from the officer present in Court that personal hearings were infact held. Be that as it may, in the absence of records, this Court has to necessarily go by the impugned orders and in any event, impugned orders cannot be improved by a counter affidavit or by the respondent's records, merely throw light on what has already been articulated in the impugned order. In this case, the impugned orders also do not mention about any personal hearing prior to 19.10.2018. 11. Therefore, in the light of the narrative thus far and dispositive of reasoning set out su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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