2019 (6) TMI 1201

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....dent : Ms.G.Dhanamadhri (in both W.Ps) COMMON ORDER This common order will dispose of both these writ petitions. 2. Mr.S.Sathiyanarayanan, learned counsel on record for the writ petitioner in both these writ petitions and Ms.G.Dhanamadhri, learned Government Advocate on behalf of the sole respondent in both these writ petitions are before this Court. 3. These two writ petitions are lis....

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....foresaid circumstances, the respondent passed an order dated 06.02.2019 being Revised Assessment Order vide TIN33546205321 / 2013-14 i.e., an Assessment order, which shall hereinafter be referred to as 'impugned order' in singular and 'impugned orders' in plural. e) To be noted, this Court is informed that facts are similar in both these writ petitions and with the excepti....

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....ubmitted that the assessment orders have been passed without giving any opportunity or notice to the writ petitioner assessee. 7. It is submitted that it is necessary to issue notice, call for the assessee's response and thereafter also give a personal hearing, wherein records pertaining to the assessment orders will have to be produced and assessment orders ought to have been passed only t....

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....any opinion on whether the impugned orders are consequent upon the assessment orders made under CST Act, this Court is of the considered view that it cannot be gainsaid that it is not necessary to give notice and opportunity to the writ petitioner assessee before making an assessment under TNVAT Act particularly when there has only been deemed assessment thus far under Section 22(2) of TNVAT Act. ....