High Court sets aside assessment order and Form-B6 due to lack of objection opportunity and hearing. The High Court set aside the revised assessment order and Form-B6 order due to lack of opportunity for objections submission and personal hearing. The ...
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High Court sets aside assessment order and Form-B6 due to lack of objection opportunity and hearing.
The High Court set aside the revised assessment order and Form-B6 order due to lack of opportunity for objections submission and personal hearing. The Court emphasized the importance of providing such opportunities as per legal requirements and judicial precedents. The matter was remanded back to the second respondent for fresh assessment, with directions for the petitioner to file objections within 15 days and the second respondent to conduct a personal hearing within two weeks thereafter. Failure to cooperate could result in appropriate action by the second respondent. Both writ petitions were disposed of with no costs.
Issues involved: Challenge to revised assessment order and Form-B6 order for the assessment year 2004-05 due to lack of opportunity for personal hearing and objections submission.
Analysis: - The petitioner, a registered dealer under the Tamil Nadu General Sales Tax Act, challenged the revised assessment order and Form-B6 order issued by the second respondent without providing a proper opportunity for objections submission and personal hearing. - The petitioner contended that the second respondent hurriedly passed the revised assessment order without allowing sufficient time for objections submission and personal hearing, leading to the filing of two writ petitions. - The High Court noted that the pre-revision notice issued by the second respondent provided only seven days for submitting objections, and despite the petitioner not filing objections, the impugned orders were passed without a personal hearing. - Referring to a circular mandating personal hearing even if objections were not filed, the Court emphasized the importance of providing such an opportunity as per legal requirements and judicial precedents. - Citing a Division Bench decision, the Court reiterated that the failure to submit objections does not justify denying the opportunity of a personal hearing to the assessee. - Consequently, the Court set aside the impugned orders and remanded the matter back to the second respondent for fresh assessment, directing the petitioner to file objections within 15 days and the second respondent to conduct a personal hearing within two weeks thereafter. - The Court emphasized the need for a reasoned order on merits and compliance with the law, allowing the second respondent to take appropriate action if the petitioner fails to cooperate with the enquiry. - Both writ petitions were disposed of with no costs, and the connected miscellaneous petitions were closed as a result of the judgment.
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