2015 (4) TMI 390

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....etitions, the petitioner, namely, Bajaj Electricals Limited, who is a registered dealer under erstwhile TNGST Act and subsequently, under the Tamil Nadu Value Added Tax Act, has challenged the impugned orders of assessment dated 26.12.2012 for the Assessment Years 2005-06 and 2007-08. 2. Though several factual contentions have been raised, this Court is not going into the same. Since those are di....

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.... return filed by the petitioner as incorrect and incomplete and proposed to revise the assessment to the best of judgment on the lines indicated in the notice. There was a proposal to levy penalty at the rate of 150% under Section 27(3) of the TNVAT Act, for the alleged wrong claim of ITC and alleged payment of tax lesser than the tax due. The petitioner was directed to file their objection, if an....

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....ermined the taxable turnover as proposed in the notices. Challenging the same, these writ petitions have been filed. 5. In the counter affidavit filed by the respondent, while answering to the specific contentions raised by the petitioner that no opportunity of personal hearing was granted to them, the respondent, in para 10 of the counter affidavit, has not denied the said averment, but, would s....

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....by way of contemporanea expositio. Therefore, the order passed by way of revision of assessment without giving the petitioner an opportunity of personal hearing was liable to be quashed. 7. In the light of the above decision, opportunity of personal hearing ought to have been afforded to the petitioner/dealer before finalizing the proposal in the notices dated 31.10.2012 and 02.11.2012. Since per....