2018 (10) TMI 204

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....writ petitions were heard together and are disposed of by way of this common order. 3. The petitioner is a dealer in granite and an assessee on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. Pursuant to the VAT Audit conducted on 13.03.2017 and 15.03.2017, the respondent had issued notices, dated 25.09.2017, pointing out certain differences in the purchases shown in Annexure - I of the other end dealer, for which the petitioner had submitted his objections on 17.10.2017. After receipt of the objections, the respondent, without providing an opportunity of personal hearing and without independent application of mind, has passed the impugned orders. Hence, the petitioner is before this Court cha....

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....ed hereunder: "10. The respondent denied the appellant opportunity of hearing only on the ground that objection was not given to the pre-assessment notice. Even if objection was not given, still the assessing authority was expected to post the matter for hearing by issuing notice to the assessee. In case the assessee fail to appear, it is open to the assessment authority to pass order on merits. We make the position clear that the failure to submit objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee. 11. The Supreme Court in Swami Devi Dayal Hospital and Dental College vs. The Union of India and others( 2013(10) Scale 608) observed ....