2015 (9) TMI 526

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.... ORDER This writ petition is filed seeking a writ of Certiorarified Mandamus to call for the records pertaining to the impugned proceedings of the second respondent in TIN.33495702258/2013-14, dated 13.01.2015, and quash the same and consequently, direct the second respondent to redo the assessment afresh after giving adequate opportunity to the petitioner. 2. Heard both sides. 3. The case of ....

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....g the proposal in the notice dated 03.12.2014. Aggrieved by the same, the petitioner is before this Court. 4. The learned Counsel for the petitioner submitted that the second respondent issued the notice dated 03.12.2014, proposing to reject the returns filed by the petitioner alleging that it is incorrect and incomplete and also assessed the petitioner under Section 22(4) of the TNVAT Act, 2006 ....

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...., found that the exemption claimed by the petitioner is incorrect and incomplete and hence, issued the pre-revision notice dated 03.12.2014, wherein it is proposed to reject the returns filed by the petitioner. He further submitted that despite the receipt of the pre-revision notice, the petitioner failed to submit his reply with necessary documents in support of his claim and hence, he is not ent....

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....the petitioner is that he has not been afforded with due opportunity of personal hearing by the second respondent before passing the impugned order dated 13.01.2015. A mere perusal of the impugned order would clearly reveal that no such opportunity of personal hearing was given to the petitioner while passing the impugned order. 9. No doubt, Section 22(4) of the TNVAT Act, 2006, contemplates a re....