TMI Blog2023 (1) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... the Dealer? - HELD THAT:- In the case of AUTOMOTIVE TYRE MANUFACTURERS ASSOCIATION VERSUS THE DESIGNATED AUTHORITY ORS. [ 2011 (1) TMI 7 - SUPREME COURT ], the 1st proviso to Section 84(1) of the Act, which makes it clear that only in cases, where the rectification which has an effect of enhancing the assessment or penalty, there is a statutory requirement for granting reasonable opportunity of hearing to the Dealer and not when the assessment has been confirmed. The application of the Principle of Audi Alteram Partem is a general principle, which will not apply to the cases, where there is no enhancement of assessment or penalty in an order passed under Section 84 of the Act is passed. In the case on hand, the assessment or pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him reasonable opportunity of being heard. (2) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make any refund, which may be due to the dealer. (3) Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereupon the provisions of this Act and the Rules made there under shall apply as if such notice had been given in the first instance. (4) The powers under sub-section (1) may be exercises by the assessing authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 84 of the Act. 6.Rectification application under Section 84 of the Act cannot be treated on par with a regular assessment. Only in cases, where there is an error which is apparent on the face of the record in the Assessment Order, a rectification under Section 84 of the Act is permissible. If the opportunity of hearing for the Dealer is made mandatory in an application filed under Section 84 of the Act, there will be no finality of any Assessment. That is the reason as to why the Legislature thought it fit to include the 1st proviso in Section 84(1) of the Act by making it clear that only in cases, where there is an enhancement of assessment or penalty, the Assessment Officer will have to give an opportunity of hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . c) Order of this Court, dated 17.12.2015 passed in a batch of writ petitions in the case of M/s.Malladi Drugs Pharmaceuticals Ltd., vs. The Assistant Commissioner - CT and three others in W.P. No.38722 of 2015 and batch. 8. In the aforesaid decisions, the 1st proviso to Section 84(1) of the Act, which makes it clear that only in cases, where the rectification which has an effect of enhancing the assessment or penalty, there is a statutory requirement for granting reasonable opportunity of hearing to the Dealer and not when the assessment has been confirmed. The application of the Principle of Audi Alteram Partem is a general principle, which will not apply to the cases, where there is no enhancement of assessment or penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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