9911796707
TMI Blog2021 (10) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... er has been regularly filing the returns and accordingly, insofar as the Assessment Year 2011-2012, the petitioner has already filed a self-return under Section 22 of the TNVAT Act [in short 'the Act'] and the same having been accepted, according to the petitioner, it is a deemed acceptance, therefore, there ends the matter. 4. However, even in respect of such a deemed acceptance on return filed under Section 22 of the Act, it is open to the respondent revenue to reopen the case under Section 27 of the Act, if they found that there is any escaped turnover and wrong availment of input tax credit. 5.Accordingly, in this regard, the respondent had issued a preassessment notice on 17.04.2017, that has been replied by the petitioner on 30.08.2017, however, again a pre-assessment notice dated 16.11.2017 was issued, and, that was also replied by the petitioner on 24.11.2017, further pre-assessment notice then also was issued on 12.12.2017, which was also promptly replied by the petitioner on 29.12.2017. Insofar as the 12.12.2017 pre-assessment notice is concerned, it is the case of the petitioner that, based on the said pre-assessment notice, no further proceedings can be initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be interfered with, accordingly, after having quashed the said order, the learned Judge had remitted the matter to the file of the respondent, who shall issue a proper show cause notice, and after affording an opportunity of personal hearing to the petitioner herein, pass order in accordance with law. 8.Pursuant to the said order passed by this Court, it was expected by the petitioner that, a proper show cause notice under proviso to Section 27(1) and (2) of the Act would be issued, and thereafter, an opportunity of being heard would be given to the petitioner, after the petitioner made a response to the show cause notice, and thereafter only, if at all, any further order to be passed invoking Section 27(1) and (2) of the Act, that kind of order of Assessment would be passed. However, on the contrary, the respondent straight away, according to the petitioner, has proceeded to pass an order of Assessment under Section 27 (1) and (2) of the Act, by impugned order dated 09.09.2020, therefore, challenging the same, the present writ petition has been filed. 9.Heard Mr.Joseph Prabhakar, learned counsel appearing for the petitioner, who would submit that, though there has been an appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that ground itself, the impugned order is liable to be interfered with, he contended. 12.Per contra, the learned Government Advocate appearing for the respondent has relied upon the earlier pre-assessment notice, issued more than one time, that is, on 17.04.2017, 16.11.2017 and 12.12.2017 therefore, according to the learned Government Advocate, the present notice referred to by the respondents, dated 11.02.2019, is not a show cause notice or a pre-assessment notice, but it is only a summon to the petitioner to appear for a personal hearing, which is a last agenda to be followed or complied with by the respondent, before concluding the proceedings under Section 27 of the Act, therefore, the same cannot be construed, as if, that it is not in accordance with a style of a show cause notice, and therefore, on that ground, it cannot be stated that the impugned proceedings is vitiated. 13.I have considered the said rival submissions made by the learned counsel appearing for the parties and have perused the materials placed before this Court. 14.No doubt, there has been a pre-assessment notice dated 17.04.2017, 16.11.2017 and 12.12.2017 and in all these time, it has been promptly repli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have been passed. 17.When this has been specifically directed by this Court in the earlier order, now the impugned order has been passed by merely stating that there has been a notice issued on 11.02.2019. A copy of the notice dated 11.02.2019 also has been filed before this Court, which reads thus: "As per the reference cited above You are hereby summoned to produce all the documents, connected to the pre assessment notice issued by this office for the year 2011-2012 under CST Act before me on the 28th day of February 2019 at 11.00 A.M. O' clock at Commercial Tax Officer Office, Ettayapuram and be in attendance until th einquiry is over. Given under my hand and the seal this day 11.02.2019." 18.On reading of this notice/summon there can be no doubt that it is only a summon to the petitioner to appear for a personal hearing, this should have been proceeded by a proper show cause notice as indicated by the order of this Court referred to above. However, no such show cause notice, admittedly had been given by the respondent, therefore, the present move, by issuing this notice, dated 11.02.2019 for personal hearing followed by the impugned order dated 09.09.2020, canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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