TMI Blog2021 (4) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... y opportunity of personal hearing. On the sole ground of not affording personal hearing, this Court is of the view that the matter should be remanded for fresh consideration - Petition allowed by way of remand. - W.P.(MD)Nos.15463,15471 & 15477 of 2020, WMP(MD) Nos.12980,12984,12989,12990,12994 &12995 of 2020 - - - Dated:- 7-4-2021 - Honourable Mrs.Justice J.Nisha Banu For the Petitioner : Mr.K.Srinivasan For the Respondents : Mrs.J.Padmavathi Devi Special Government Pleader COMMON ORDER These Writ Petitions have been filed challenging the impugned orders of the second respondent in TIN No.33265720669/2015-16 dated 04.08.2016, TIN No.33265720669/2013-14 dated 12.08.2016 and TIN No.33265720669/2014-15 dated 12.08. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affidavit, wherein, he would draw the attention of this Court that as per Section 3(1) (b) of the TNVAT Act, the turnover of the petitioner determined by the second respondent has not crossed threshold limit, ie ten lakhs, since there is no liability of tax under section 3(1) (b) of the TNVAT Act. Hence, he would pray to quash the impugned orders and to direct the second respondent to redo the assessment after providing an opportunity of personal hearing. 5.The learned Special Government Pleader appearing for the respondents would submit that even after receipt of notice issued by the second respondent, the petitioner had not come forward to file any objections. She would further submit that the petitioner has an alternative remedy to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 9.In this context, a Division Bench of this Court in an unreported decision in W.A(MD) No.234 to 240 of 2015 (G.V.Cotton Mills (P) Ltd, rep by its Managing Director Vs. The Assistant Commissioner (CT), Avarampalayam Assessment Circle, Corporation of Shopping Complex, Coimbatore, dated 16.03.2018, has held that failure to submit objection to the pre-assessment notice would not give a right to the Assessing Officer to deny opportunity of personal hearing and the relevant portion reads thus:- DENIAL OF PERSONAL HEARING 10.The respondent denied the appellant opportunity of hearing only on the ground that objection was not given to the pre-assessment notices. Even if objection was not given, still the assessing authority was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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