2018 (12) TMI 1357

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.... 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 a dealer in jewels and ornaments and an assessee on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. Pursuant to the inspection conducted in the place of business by the enforcement wing officials on 02.011.2017 and 06.01.2017 and further scrutiny of the returns and Form WW filed by the petitioner, the respondent had issued notices, dated 15.09.2017 and 20.10.2017 respectively, pointing out certain discrepancies, for which, the petitioner had submitted his objections on 06.11.2017 and 20.10.2017 respectively. After receipt of the objections, the respondent, wi....

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....d 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 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 assess....

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....on the Assessing Officer to give his/her own independent reasons, and to pass orders, either accepting the case of the dealer, or rejecting it. However, this basic principle, as to how the assessment has to be made, has not been followed in the instant cases, and since the assessment has been made by the respondent / Assessing Officer, blindly accepting the proposal sent by the Deputy Commissioner (CT Enforcement South, the impugned orders have to be held to be not sustainable, calling for interference." 9. As stated in the above decision, in this case also, the respondent, without any independent application of mind and without any giving any reasons for rejection of the petitioner's objections, has passed the impugned orders and th....