2016 (10) TMI 143

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....r.P.Rajkumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate accepting notice on behalf of the respondent. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has come forward with this Writ Petition challenging the proceedings of the respondent dated 15.6.2016. 3. The petitioner is a dealer in excavators and its spares a....

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.... purchase of such excavators from other State suppliers. 4. Surprise inspection was conducted by the Enforcement Wing Officials in the place of business of the petitioner from 10.03.2015 to 12.03.2015 and based on the report submitted by the Enforcement Wing Officials, the respondent issued Pre-Revision Notice dated 30.11.2015, pointing out certain defects. Based on the defects which were point....

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....the need for giving an opportunity of personal hearing, since the order of assessment to be passed by a process of dialogue and discussions.  In the instant case, the petitioner has pointed out that the Web Report copy showing the details of alleged difference between Annexure II of the other end dealers and with that of the petitioner's  Annexure-I, was not provided to them either b....

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....o submit additional  objections, finalise the assessment, after affording the opportunity of personal hearing to the petitioner. 8. Accordingly, the Writ Petition is allowed, the impugned order is set aside and the matter is remanded to the respondent for fresh consideration, with a direction to the respondent to furnish copy of the Web Report details, based on which the impugned pre-revis....