TMI Blog2021 (12) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to pass the impugned rectification order on 12.10.2021 without calling upon the petitioner to furnish the documents even after no personal hearing was granted by the respondent. The respondent should have called upon the petitioner to file the documents and thereafter passed appropriate orders for rectification of the order. This Writ Petition is allowed by directing the respondent to pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id application on 01.10.2021 which was received by the respondent on 06.10.2021 and thereafter the respondent has passed the impugned rectification order on 12.10.2021. 5. Appearing on behalf of the petitioner, the learned counsel submits that the order has been passed without affording an opportunity of personal hearing to the petitioner. 6. The learned counsel for the petitioner further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Appearing on behalf of the respondent, the learned Special Government Pleader submits that proviso to Section 84(1) of the TNVAT Act, 2006 makes it clear that personal hearing has to be given only in the case where there is a proposal to enhance the tax and therefore it is not mandatory on the part of the respondent to extend the privilege of personal hearing at the time of consideration of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel further submits that in a case where application is made by an assessee, above proviso will not apply and therefore the restrictions contained therein cannot be imposed on the respondent. 12. The learned counsel for the petitioner further submits that had the respondent given an opportunity to the petitioner, the petitioner would have furnished all the documents. 13. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of receipt of a copy of this order. The learned counsel for the petitioner is therefore directed to furnish all the documents within a period of fifteen days from the date of receipt of a copy of this order with the respondent. It is needless to state that such order shall be passed after giving an opportunity of personal hearing to the petitioner. No costs. Consequently, connected Writ M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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