2016 (9) TMI 22

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....S. Kanmani Annamalai ORDER Heard Mr.N.Murali, learned counsel appearing for the petitioner in all Writ Petitions and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepting notice on behalf of respondent in all Writ Petitions. With the consent of the learned counsel on either side, these Writ Petitions are taken up for final disposal. 2. The petitioner-Company, which is a....

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.... Alleged Difference between purchase turnover as per balance sheet and monthly returns. B. Alleged Difference between the sales turnover as per balance sheet and monthly returns. C. Alleged Difference between purchase in Annexure I of the petitioner and Annexure II of the seller as per web report. D. Levy of penalty under Section 27(3)(b)" 4. The petitioner's case....

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....ted that similarly for alleged sales difference also explanation was offered by the petitioner along with reconciliation. Therefore, when such is the situation, the respondent could have considered the reconciliation statement, after affording an opportunity of personal hearing. The other question would be as to whether the respondent could have imposed penalty under Section 27(3)(b) of the TNVAT ....

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....ought to be reopened, based on the report submitted by the Enforcement Wing Officials', it is incumbent upon the respondent to afford an opportunity of personal hearing. Therefore, this Court is of the clear view that that the impugned Assessment orders have been passed in violation of principles of natural justice. On this ground alone, the petitioner is entitled to succeed. 9. Accordingly....