2018 (7) TMI 1662

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....l merchandise. The petitioner filed returns regularly. On 11.04.2016, the Enforcement Wing of the respondent Department conducted an inspection at the place of business and certain alleged defects were pointed out by the officials. Pursuant to the same, the assessing authority has issued pre-revision notices regarding 5 proposals after granting time for filing objections pertaining to the assessment years 2013-14, 2014-15 and 2015-16. 2. The petitioner did not file the objection. Therefore, the proposals were confirmed by the impugned orders dated 22.03.2018 for the assessment years 2013-14, 2014-15 and 2015-16, without affording an opportunity of personal hearing. Hence, the petitioner is before this Court. 3. It is the grievance of ....

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.... 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 further time is requested by the dealer within a period of fifteen days, it shall be examined and reply to be given to the dealer regarding granting of time or not as the case may be only if, there exists a genuine reason. ii) Objections filed by the dealer on the preassessment/ revision notices shall be examined in each and every issue meticulously and speaking order shall be passed addressing the objections raised. In short, the speaking order which is complete shall be passed. iii) As the provision in the TNVAT Act stipulates the....