2017 (3) TMI 1110

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....e principles of natural justice as the respondent failed to provide an opportunity of personal hearing, inspite of asking for the same. By consent of parties, the main writ petitions themselves are taken up for final disposal at the admission stage itself since the issue involved in these cases lies in a narrow campus. 3. Short facts that required for consideration in these writ petitions are as follows: The petitioner is a registered dealer under the Tamil Nadu Value Added Tax, 2006, engaged in Civil Construction Works. They filed the monthly returns for the assessment years 2010-2011 to 2014-2015 periodically. On 04.09.2015, the business place of the petitioner was inspected by the Enforcement Wing Officials followed by issuing a notice....

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.... relied on the Judgment of the Division Bench of this court in SRC Projects Private Limited Vs. Commissioner of Commercial Taxes, Chennai and Another reported in (2010) 33 VST 333 (Mad). In support of his submission regarding Web report, the learned counsel relied on an unreported decision of the learned Single Judge made in W.P.No.105/2016, etc., dated 01.03.2017. 6. Learned counsel for the petitioner also relied on the circular issued by the Department dated 20.04.2001 to substantiate his contention regarding the personal hearing of the petitioner. 7. Per contra, the learned Government Advocate appearing for the respondent submitted that the petitioner was given an opportunity of hearing by giving a show cause notice and the impugned or....

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....nch of this court had an occasion to consider the very circular and in its decision reported in (2010) 33 VST 333 (Mad), it has been observed as follows : "This court, therefore, holds that the provision of section 16(1)(a) of the said Act has to be construed in accordance with the said circular which is by way of contemporanea expositio. So when a specific demand is made for personal hearing the reasonable opportunity of showing cause should include the same in the interest of fairness in procedure." From the above decision of the Division Bench of this court, it is clear that when the assessee asks for personal hearing, the same should be given by the assessing authority. In this case, the assessing authority himself though has offered....