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TMI Blog2025 (3) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... 89 and 97 of 2016 which are taken up together for adjudication and decision, at request and with consent of learned counsel for parties as both the appeals arise out of common order dated 26.05.2016 passed by learned Value Added Tax Tribunal, Punjab, Chandigarh (for short - 'the Tribunal'). 2. Notice for re-assessment under Section 27 of the Punjab VAT Act, 2005 (for short - 'PV Act, 2005') was issued for Assessment years 2009-10 and 2010-11. Before issuance of said notices, permission was sought from Excise and Taxation Commissioner for carrying out amendment in the assessment earlier carried out, for the reasons as were duly detailed therein. Sanction was granted by Commissioner vide memo dated 29.01.2014. Appellants preferred appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also the subject matter of present appeals) granting permission to amend assessment order for assessment years 2009-10 and 2010-11 and consequential notices issued thereafter. 6. CWP Nos. 12851 and 12847 of 2014 filed by present appellants were dismissed by co-ordinate Division Bench of this Court on 08.07.2014, alongwith other writ petitions filed by similarly situated petitioners, lead case being CWP-12839-2014 titled 'M/s Surbhi Armouring Incorporation, Bulandpur versus The State of Punjab and others'. 7. Identical arguments, as raised in the writ petitions above, have been raised before us today by learned counsel for appellants. It is submitted that order dated 29.01.2014 granting sanction for re-assessment could not have been pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of grant of opportunity of hearing at the stage of grant of approval, while referring to judgment of Hon'ble the Supreme Court in Assistant Commissioner Assessment-II, Bangalore and others versus Velliappa Textiles Limited and another (2003) 11 SCC 405, it was held that grant of sanction is a purely administrative act with no opportunity of hearing required to be provided to the affected person before it. Reference was also made to judgment of Hon'ble the Supreme Court in Subramanian Swamy vs. Manmohan Singh and another (2012) 3 SCC 64 and it was held as under:- "Section 29 (7) of the PVAT Act nowhere envisages personal hearing to be provided to the dealer before granting of prior permission by the Commissioner. The grant of permissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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