2017 (9) TMI 130

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., J. For the Petitioner : Mr. T. V. Lakshmanan For the Respondent : Mr. K. Venkitesh ORDER Heard Mr.T.V.Lakshmanan, the learned Counsel for the petitioners and Mr.K.Vekitesh, the learned Government Advocate appearing for the respondent. 2. All these Writ Petitions have been clubbed together as the issue involved is common to all, though the petitioners are different. 3. All the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rovided to them. 5. Mr.T.V.Lakshmanan, the learned Counsel for the petitioners relied on various decisions of this Court to show that for the fault committed by the selling dealers, the petitioners should not be penalised. 6. The respondent, after receiving the objections, appears to have not given any opportunity of personal hearing. But, rejected the explanation offered by the petitioners ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s.Shree Yarns rep. by its Proprietor A.D.Annamalai, 21, Kongunagar 1st Street, Tiruppur-641 607 vs. The Assistant Commissioner (CT), Kongunagar Circle, Tiruppur-641 607 (W.P.Nos.1493 to 1498/2017), the Court after taking into consideration the various facts and circumstances remanded the matter for redoing the assessment by order dated 23.01.2017. 9. In the instant cases, I find that the respon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the receipts. In such circumstances, the respondent ought to have afforded an opportunity of personal hearing to the petitioners, before completing the assessment. Therefore, this Court is of the view that the assessment should be redone. 10. In view of all the above reasons, the Writ Petitions are allowed and the impugned orders are set aside and the matter is remitted to the respondent for ....