2018 (10) TMI 882

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....d 2014-15 respectively. 2. Since the issue involved in these writ petitions are one and the same, these writ petitions were heard together and are disposed of by way of this common order. 3. The petitioner is 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, the 2nd respondent had issued pre-revision notices, pointing out certain differences in the Web report, for which the petitioner had submitted a reply requesting a copy of the web report and also stating that the alleged purchases were all made in his wife's concern Tvl.Sri Nagalakshmi Traders. After receipt of the said reply, the 2nd respondent, without furnishing the relevant documents and with....

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....ng shall be given even such an opportunity is asked or not. But, in contravention of the circular, without providing an opportunity of personal hearing, the 2nd respondent has passed the impugned orders. 6. A Division Bench of this Court in an unreported decision in W.A. (MD) No.234 to 240 of 2015 (G.V.Cotton Mills (P) Ltd., Rep. by its Managing Director Vs. The Assistant Commissioner (CT), Avarayampalayam Assessment Circle Corporation of Shopping Complex, Coimbatore), dated 16.03.2018, has held that the opportunity of personal hearing cannot be denied, even if the objections not filed. The relevant portion is extracted hereunder: "10. The respondent denied the appellant opportunity of hearing only on the ground that objection was not gi....