2018 (8) TMI 1563

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....akes notice for the respondent in all these writ petitions. By consent of the parties, these writ petitions are taken up for final disposal at the admission stage itself. 3. The main grievance of the petitioner is that the impugned orders of assessment were passed in violation of principles of natural justice, as no opportunity of personal hearing was given to the petitioner, even though the same was contemplated in the notices of proposal issued on 01.08.2017. It is the case of the petitioner that though the explanation given to the notices of proposal, followed by furnishing of further documents on subsequent dates in pursuant to other notices issued by the respondent, was considered by the Assessing Officer, he has however, not chosen....

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....he materials placed before this Court, it is evident and not in dispute that the notices of proposal sent to the petitioner on 01.08.2017, specifically informed the petitioner that they would be given an opportunity of being heard in person to put forth their objection within a period of 15 days from the date of receipt of such notices. It is also not in dispute that on receipt of such notices of proposal, the petitioner made their objections in writing and also placed some documents thereafter, in pursuant to the subsequent notices issued by the respondent on 12.02.2018 and 15.05.2018. Therefore, it is evident that when the Assessing Officer has called upon the petitioner to produce further documents on 12.02.2018 and again on 15.05.2018, ....

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.... 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 pre assessment/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 conditions of granting of personal hearing, it may be intimated in the notice and it shall invariably be afforded to the dealer ....