2017 (3) TMI 400

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....aforementioned assessment order, pre-assessment notice dated 11.08.2016 was issued to the petitioner. Via this notice, the petitioner was directed to file its objections, if any, qua the proposal made in the pre-assessment notice. The petitioner was also directed to place on record the documentary evidence, if any, in support of its contention. 3. A perusal of the assessment order would show that it relates to the Assessment Year (A.Y.) 2015-16, made under Central Sales Tax Act, 1956. Respondent No.1 appears to have come to the conclusion that, in view of the fact that the petitioner had not filed the relevant declaration in Form 'C' and other records, the concessional rate of tax on Inter-State sales was not available. According....

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....ry. Furthermore, in support of this submission, reliance is also placed on a Circular dated 03.02.2014, issued by the Department. 5. Mr.Venkatesh, who appears on behalf of the respondents, says that, an opportunity was given to the petitioner, who did not avail of the same. 5.1. For this purpose, Mr.Venkatesh sought to draw my attention to the pre-assessment notice. Furthermore, it is the submission of Mr.Venkatesh, that the Circular dated 03.02.2016 only speaks of providing reasonable opportunity and, therefore, in the given facts and circumstances, such opportunity was given to the petitioner, as is evident from pre-assessment notice. 6. I have heard the counsels for the parties and perused the record. 7. Clearly, the pre-asse....

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....satisfied of the reasonable opportunity and adopting the following process...." 9.1. As correctly pointed out by the counsel for the petitioner, Clause (3) of the very same circular makes it clear that respondent No.1 was required to grant personal hearing in the matter, whether or not, the petitioner opted for the same. The relevant part of the circular is extracted hereinbelow: "....3(a)(3) As the provision in the TNVAT Act stipulates the conditions of granting of personal hearing, it may be intimated in the notice and it shall invariably be afforded to the dealer irrespective of whether the dealer has opted for personal hearing or not...." 9.2. Even otherwise, the Circular, in my view, cannot whittle down the width and amp....