9911796707
TMI Blog2023 (3) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitions have challenged the impugned Assessment Orders on the ground of violation of principles of natural justice. 3. The following grounds have been raised by the petitioner for challenging the impugned Assessment Orders. a) the respondent(s) ought to have seen that when the petitioner has filed their objections, dated 12.12.2019 and the proof of acknowledgment extracted from the delivery book dated 13.12.2019, the same should have been considered while passing the impugned Assessment Orders. According to the petitioner, the impugned Assessment Orders were passed after receipt of the objections of the petitioner on 13.12.2019 but ante dated the same as if the Assessment Orders were passed on 11.12.2019, 09.12.2019 and 11.12.2019 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the petitioner in the notices dated 05.02.2019, 19.11.2019, 22.11.2019 and 04.02.2020, the respondent(s) only proposed to levy tax at the rate of 5% on the respective turnover as indicated in the aforesaid table. But in the impugned Assessment Orders, dated 11.12.2019, 09.12.2019 and 11.12.2019, without granting an opportunity of hearing to the petitioner, the respondent has levied tax at the rate of 14.5%, which is contrary to the principles of natural justice. 4. The learned counsel for the petitioner in support of the petitioner's contention drew the attention of this Court to the following authorities. a) Division Bench judgment of this Court in the case of Engine Valves Limited V. Union of India, reported in 1993 90 STC 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering India Ltd., dated 31.08.2006. in Appeal Civil No.2532 of 2001. The said decision was also relied upon by the learned counsel for the petitioner. d) A Division Bench Judgment of the Madras High Court in the case of CCL Products (India) Ltd. and another vs. Customs, Excise and Service Tax Appellate Tribunal and another, dated 07.11.2014 in C.M.A. No.2379 of 2006, wherein also a similar view was taken. 5. Per contra, the learned Government Advocate appearing for the respondent(s) would refer to the final notice issued by the respondent(s) on 22.11.2019 to the petitioner requesting the petitioner to give the particulars of the works contract performed by them. The respondent(s) have intimated the petitioner in the said communication th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of 5% on the respective taxable turnover of the petitioner. But as seen from the impugned Assessment Orders, dated 11.12.2019, 09.12.2019 and 11.12.2019, the respondent(s) has levied tax on the respective enhanced turnover, which is in excess of the respective taxable turnover mentioned in the proposals dated 02.05.2019, 05.02.2019 and 19.11.2019, 22.11.2019 and 04.02.2020. 8. As seen from the impugned Assessment Orders, a higher rate of tax at 14.5% on the respective turnover has been made without granting an opportunity of hearing to the petitioner. Excepting for the final notice dated 22.11.2019 issued by the respondent(s) to the petitioner which discloses that the petitioner will have to furnish correct details of the purchases ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not reflected in the impugned Assessment Orders. 10. The learned counsel for the petitioner would categorically contend that no personal hearing was afforded to the petitioner in the impugned Assessment Orders. Since in the impugned Assessment Orders, it is not seen as to whether personal hearing was afforded to the petitioner or not, the statement of the petitioner that no personal hearing was afforded to them in the impugned assessment proceedings has to be believed. 11. The Judgments relied upon by the learned counsel for the petitioner referred to supra also makes it clear that assessment made in the final order should not be in excess of the proposal made in the show cause notices. The Circular dated 20.04.2001 issued by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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