TMI Blog2022 (1) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 before this Court wherein the respective pre-assessment notices issued to the petitioner dated 05.08.2021 and 29.07.2021 were challenged. Since the impugned orders have been passed without calling upon the petitioner to come for a personal hearing and considering the fact that the contents of the circular dated 24.02.2021 has not been fully complied by the respondent before passing the impugned orders, the impugned orders is quashed and cases remitted back to the respondent to pass a fresh order. The impugned orders which stand quashed shall be treated as corrigendum to the pre-assessment notices dated 05.08.2021 and 29.07.2021 for the respective Assessment Years - petition allowed. - W.P.Nos.20256 & 20824 of 2021 And W.P.Nos.2151 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal, after following guidelines/procedures issued by this Court in the above referred order. The Assessing Officer shall also give personal hearing to the petitioner before finalizing the order of assessment. Whole exercise shall be completed by the Assessing Officer within a period of eight weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petitions are closed. 5. Having regard to the submissions made by the learned counsel on either side, since the mandatory requirement under section 22 (4) of the Tamil Nadu Value Added Tax Act, has not been complied with by the respondent by giving an opportunity of personal hearing to the petitioner, the impugned order is liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also filed W.P.Nos.18107 18109/2021 and had questioned the notices preceding the impugned orders which were listed for admission on 17.08.2021. During the pendency of the above writ petitions, the impugned orders both dated 23.08.2021 came to be passed by the respondent. 5. Therefore, the said writ petitions in W.P.Nos.18107 18109/2021 were disposed by a common order dated 01.09.2021. Relevant portion of the aforesaid order, reads as under: 5. Be that as it may, Ms.Amirta Dinakaran, learned State counsel, who accepts notice on behalf of lone respondent submits, on instructions, that with regard to both the aforementioned assessment years, assessment orders have since been passed. Learned Revenue counsel submits that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15.09.2021 and the same were listed for admission. 7. The learned Senior counsel for the petitioner submits that the respondent has passed the impugned order contrary to the circular dated 24.02.2021 bearing reference No.5/2021 LW10/12521/2016 of the Principal Secretary /Commissioner of Commercial Taxes, Chepauk, Chennai 600 005. 8. It is submitted that the impugned orders have been passed during the pendency of the above writ petitions where the petitioner had challenged the notices issued by the respondent and that the orders have been passed in gross violation of the natural justice. It is submitted that procedure prescribed in the circular also has been given a go-by particularly para Nos.3.3.3 and 3.3.5. of the above said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority can summon the other end dealer and on request, a cross examination may be provided to the assessee if such dealer is available. However, if the dealer is non-existent the Assessing Officer may proceed to make an assessment on the basis of material on record in accordance with law. The entire process involving issue of show cause notice till final order may be completed within a period of 180 days . 9. The learned Senior Counsel submits that the petitioner was also denied the opportunity of cross examine the persons from whom statements were obtained which were relied in the impugned orders and therefore cannot be sustained. 10. Opposing the prayer, the learned Government Advocate for the respondent submits that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner on 05.08.2021 for the assessment year 2009-2010 and on 29.07.2021 for the assessment year 2014- 15, it was incumbent on the part of the respondent to call upon the petitioner to come for a personal hearing before passing the impugned orders. That apart, the petitioner had already filed W.P.Nos.18107 and 18109 of 2017 before this Court wherein the respective pre-assessment notices issued to the petitioner dated 05.08.2021 and 29.07.2021 were challenged. 13. Since the impugned orders have been passed without calling upon the petitioner to come for a personal hearing and considering the fact that the contents of the circular dated 24.02.2021 has not been fully complied by the respondent before passing the impugned orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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