2017 (3) TMI 696

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....  For the Petitioner : Mr.N.Murali  For the Respondent : Mr.K.Venkatesh, GA COMMON ORDER The writ petition in W.P.No.4831 of 2017 is filed challenging the order of assessment dated 31.12.2016. The writ petition in WP.No.4832 of 2017 is filed challenging the revised assessment order dated 07.02.2017. 2. The petitioner in WP No.4831 of 2017 is an assessee under the Tamil Nad....

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....t came to be passed on 07.02.2017 by fixing the turnover of Rs. 5,25,952/- as assessable to tax at the rate of 14.5% p.a. Such order is challenged in the other writ petition viz., WP.No.4832 of 2017. 4. The learned counsel for the petitioner submitted that the impugned order of assessment dated 31.12.2016 imposed tax on the petitioner at the rate of 14.5% in respect of exemption claimed under S....

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....hat the assessment order was made only after considering the exemption claimed by the petitioner under section 8 (2-A) of the CST Act, apart from the taxable turnover as proposed in the notice and therefore, the said imposition of tax on exemption claimed under section 8 (2-A) of the CST Act need not be interfered with. But the learned counsel fairly admitted the fact that the proposal sent on 09.....

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....t is in violation of the principles of natural justice. On that ground alone, the said imposition of tax under the impugned assessment order dated 31.12.2016 is liable to be set aside for the purpose of remitting the matter to the Assessing Authority to issue a fresh proposal and thereafter pass an assessment order, after hearing the petitioner. 8. Accordingly, the impugned order of assessment ....