2019 (3) TMI 506

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....rns and house hold goods in the name of M/s.S.Ibrahim & Co. and they have been registered under TNVAT Act, 2006 as well as under the Central Sales Tax Act. The petitioner has filed monthly returns for the assessment year 2014-15 before the second respondent and paid the tax at 14.5%. According to the petitioner, without any basis, he received the impugned demand from the second respondent, proposing to assess the taxable turnover of Rs. 1,69,778.22/- proportionately on the service charges at 14.5% along with penalty. According to the petitioner, arbitrarily, the second respondent has issued the impugned demand on the petitioner based on the website maintained by the second respondent. It is the case of the petitioner that no notice was rec....

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....uested 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 or granting of personal hearing, it may be intimated in the notice and it shall invariably be afforded to the dealer irrespective of whether the dealer has opted for personal hearing or not. 5.The learned counsel f....

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.... circular dated 03.02.2014 issued by the Principal Secretary/Commissioner of Commercial Taxes, Chepauk, Chennai-5, which is also not disputed by the learned Additional Government Pleader, it is clear that the petitioner ought to have been given personal hearing, whether he had opted for the same or not. The Hon'ble Division Bench of this Court by its Judgment dated 29.06.2017 in a Batch of writ petitions in the case of Tvl. Balaji Super Market and others Vs. The State of Tamil Nadu, represented by it's Secretary to Government and others, has also held that the procedure which includes the right of personal hearing, has not been followed by the Assessing Officer and it amounts to violation of principles of natural justice. 9.In the ....