2018 (7) TMI 1660

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respect of assessment year 2008-2009 to 2013-2014 dated 09. 03. 2015. 2. The petitioner sought for certain clarification under Section 48A of the Tamilnadu VAT Act. Thereafter, the respondent has issued revised pre-assessment notice dated 01. 02. 2018. The petitioner has filed his reply on 28. 02. 2018 and sought for one month time for getting further clarification from the higher authorities. However, the respondent, without waiting for clarification, passed the impugned order on 26. 03. 2018. 3. It is also submitted that by letter dated 18.06.2018 the Commissioner of Commercial Tax has issued clarification and directed the Assessing Officer to defer all further proceedings till the clarification is issued. But the impugned order ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... But without waiting for the clarification and without affording any personal hearing, the impugned order came to be passed. 6. The Head of the Department i. e the Commissioner of Commercial Tax has given clear instruction as to personal hearing. It is mandated in Circular dated 3. 2. 2014 issued by him in Clause 3(a), which is extracted hereunder: 3(a): Passing of Orders: Fifteen days time limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process: i) After issue of notice calling for the objections, if, any f....