TMI Blog2020 (12) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... annexure details, but, has not submitted the details of the tax paid by the petitioner to the Gujarat Government through their VAT return. However, the petitioner has infact submitted the details sought for by the respondent as per their notice dated 27.08.2020. As seen from the impugned assessment orders, the respondent has not afforded personal hearing to the petitioner before passing of the assessment orders. This Court is of the considered view that the impugned assessment orders have been passed against the petitioner by total non application of mind and by violation of principles of natural justice - matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders after giving sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The learned counsel appearing for the petitioner drew the attention of this Court to the notice dated 27.08.2020, issued by the respondent calling upon the petitioner to produce the details of the documents, which are filed with the Gujarat Tax Department indicating the sale of assets turnover and taxes paid thereon along with a copy of the connected sale invoices which relating to the sales at Gujarat. 6. The learned counsel also drew the attention of this Court to the reply sent by the petitioner to the said notice on 19.09.2020 and in particular, he referred to the enclosures made by the petitioner (Dealer) along with the said reply, wherein, the petitioner has enclosed:- (a). Gujarat VAT Form 201 A for the month of August 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Commercial Taxes, Chepauk, Chennai-5, dated 03.02.2014, wherein, according to him, it has been made clear that the personal hearing is mandatory. 11. Per contra, Mrs.J.Padmavathi Devi, learned Special Government Pleader for the respondent would submit that only based on the materials available before the respondent, the impugned assessment orders have been passed. According to her, tax invoices pertaining to the sales at Gujarat by the petitioner were not placed before the respondent. It is also her case that personal hearing was afforded to the petitioner through video conferencing. Therefore, according to her, adequate opportunity was granted to the petitioner before passing of the impugned assessment orders and there is no viola ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the tax invoices enclosed by the petitioner along with the reply dated 19.09.2020. In the impugned order passed by total non application of mind, the respondent has observed that the petitioner had submitted only the annexure details, but, has not submitted the details of the tax paid by the petitioner to the Gujarat Government through their VAT return. However, as observed above, the petitioner has infact submitted the details sought for by the respondent as per their notice dated 27.08.2020. As seen from the impugned assessment orders, the respondent has not afforded personal hearing to the petitioner before passing of the assessment orders. 16. Though Mrs.J.Padmavathi Devi, learned Special Government Pleader for the respondent wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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