TMI Blog2021 (5) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Service Tax, Madurai, as against the above said assessment orders passed by the 1st respondent, dated 07.02.2020, pointing out certain deficiency. In such view of the matter, no doubt in my mind that there is total non-application of mind on the part of the 1st respondent in passing the impugned order of assessment, dated 07.02.2020. In the considered opinion of this Court, the petitioner is entitled to be heard in person, before the order of assessment was made. The matters are remanded back to the 1st respondent to pass fresh orders, after affording an opportunity of personal hearing to the petitioner - Petition allowed by way of remand. - W.P(MD)Nos.5150, 5162 and 5164 of 2021 and WMP(MD)Nos.4131, 4134, 4135, 4139 and 4140 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication P L Account regarding freight charges, no supporting evidences were furnished by the petitioners to prove that the taxes have already been paid under Reverse Charge under Section 9(3) of TNGST Act and 5(3) IGST Act etc., and the petitioners was directed to furnish objections within 15 days to the above proposals. (ii) Further, on 12.12.2019, the 1st respondent issued pre-assessment notice, proposing 10 defects, by reiterating the earlier notice, proposed levy of penalty under Sections 74 and 125 and the petitioner was directed to furnish objections within 7 days to the above proposals. On 02.01.2020, the 1st respondent issued personal hearing notice and fixed for personal hearing on 06.01.2020 at 11.30 a.m. On 06.01.2020, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act. The learned counsel, inviting the attention of this Court in the Judgment of a Division Bench of this Court in SRC Project Private Limited Vs. Commissioner of Commercial Taxes, Chennai and Another reported in (2010 33 VST 333), wherein this Court held that the Assessing Authority ought to have given an opportunity of personal hearing to the Assessee, when sought for. Further, the learned counsel, in support of his contention, relied on the Judgment of this Court in Shri Mariamma Fire Works Vs. Commissioner of Commercial Taxes and Another reported in (2011 (38) VST 345) wherein this Court held that the Department should provide an opportunity of personal hearing, before passing a final order of assessment. 4. It it his f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls appearing on either side and perused the materials available on record. 7. On perusal of the impugned order would show that the impugned order of assessment has been passed on 07.02.2020, whereas personal hearing has been on 03.12.2020, after much latter the impugned order of assessment made, which clearly shows non-application of mind on the part of the 1st respondent. Even the Deputy Commissioner (ST)(Int), Madurai, has filed an appeal under Section 107 of TNGST Act, before the Appellate Deputy Commissioner (Appeal), Goods and Service Tax, Madurai, as against the above said assessment orders passed by the 1st respondent, dated 07.02.2020, pointing out certain deficiency. In such view of the matter, no doubt in my mind that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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