2017 (11) TMI 732

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....tioner : Ms. R. Charulatha for Ms.Lakshmikumaran For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Ms.R.Charulatha, learned counsel appearing on behalf of Mr.Lakshmikumaran, learned counsel on record for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents 2. The petitioner, who is a registered dealer on the file of the responden....

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....sue relating to job work taxed as interstate sales came up for consideration. This Court, after noting the objections of the Assessing Officer through the Government Pleader, allowed the writ petition and remanded the matter to the respondent for fresh consideration after affording an opportunity of personal hearing and redo the assessment in accordance with law. On remand, the respondent has pass....

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.... hearing had been afforded, the petitioner would have been able to produce majority number of C forms. So far as the export sales, which has been disallowed and taxed at 14.5% is concerned, the petitioner would plead that the export documents have been submitted subsequent to the Assessment Order and if an opportunity of personal hearing is granted, the petitioner would establish that they have ef....

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....een completed without an opportunity of personal hearing to the petitioner and it is in violation of principles of natural justice. For all the above reasons, these writ petitions are allowed and the impugned assessment orders are set aside and the matters are remanded to the respondent for fresh consideration. On remand, the respondent shall take note of his earlier Assessment Order made by hi....