2018 (1) TMI 865

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....nt did not afford an opportunity of personal hearing, though the revision of assessment has been done under Section 27 of the said Act. 3. In terms of the Proviso to Section 27(2) of the said Act, where for any reason the input tax credit has been availed by the dealer wrongly or where any dealer produces false bills, vouchers, declaration certificate or any other documents with a view to support his claim of input tax credit or refund, the Assessing Authority shall, at any time, within a period of five years from the date of order of assessment, reverse input tax credit availed and determine the tax due after making such a enquiry, as it may consider necessary. However, prior to passing such an order, a reasonable opportunity to show caus....

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....re, the petitioner sent another common representation, dated 30.3.2016 for all the assessment years. Since the said representation too, evoked no response, the petitioner is constrained to approach this Court, seeking for the prayer, as mentioned above. 5. The learned Additional Government Pleader, who accepts notice for respondents, would submit that reasonable time may be granted to the Authority to pass appropriate orders. 6. In the light of the above, there will be a direction to the third respondent to consider the petitioner's individual representation, dated 02.2.2016, followed by a common representation, dated 30.3.2016, and pass orders, on merits and in accordance with law, within a period of six weeks from the date of rec....

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....e petitioner was visited with another notice dated 30.8.2016 proposing to reopen the assessment for the year 2008-09. 7. Though in the notice dated 30.8.2016, the order passed by this Court in W.P.No.17220 of 2016 dated 08.6.2016 has been referred to in S.No.4, the third respondent proposed to redetermine the total and taxable turnover of the petitioner. The petitioner also submitted their objections dated 05.12.2016 pointing out that there is no case made out for revising the earlier assessment. However, in the representation dated 05.12.2016, the petitioner has not specifically made a request for providing an opportunity of personal hearing. Further, in the pre-revision notice dated 30.8.2016 in paragraph 12, the petitioner was informed ....