TMI Blog2021 (10) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ore making the revisional order respondent ought to have given a personal hearing to writ petitioner before making the impugned order. On instructions, learned Revenue counsel submits that the records does not demonstrate that the personal hearing was given qua impugned order. Learned counsel for writ petitioner also pitches his case on this point. Owing to the earlier order made by another Hon'ble single Judge, it would put to rest all controversies if the impugned order is done de novo i.e., afresh after giving a personal hearing. Impugned order is set aside solely on the ground that personal hearing has not been given - petition disposed off. - W.P.No.20305 of 2021 & W.M.P.No.21560 of 2021 - - - Dated:- 23-9-2021 - THE HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be transferred to the Assistant Commissioner (CT), Kodambakkam Assessment Circle due to re-organization of assessment circle. Though the petitioner has raised several grounds in the writ petition, one of the main grounds is that some of the objections raised by the petitioner before the Assessing Officer has not been considered. 2. According to the learned counsel for the petitioner, at the time of inspection, the officers had adopted gross profit at 1.16%, whereas the respondent herein has adopted gross profit at 10% on the purchase value, which is illegal. Since the respondent had adopted 1.16% for stock difference and 10% for gross profit on the purchase value, it reveals that the respondent had not verified the Form WW claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble single Judge is of relevance. Though I have taken the view that personal hearing for a revisional order under Section 27 of TNVAT Act is not statutorily imperative vide order dated 01.08.2019 made in W.P.No.22634 of 2019 [State Bank of India Officer's Association (CC) SBIOA Vs. The Assistant Commissioner], which has been sustained by Hon'ble Division Bench in W.A.No.4073 of 2019 vide order dated 16.12.2019, in the case on hand, as Hon'ble single Judge vide earlier order has thought it fit to direct the respondent to give an opportunity of personal hearing before making the revisional order respondent ought to have given a personal hearing to writ petitioner before making the impugned order. On instructions, le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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