2019 (6) TMI 1314

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....ee writ petitions are before this Court. 3. With the consent of learned counsel on both sides, main writ petitions itself are taken up, heard out and are being disposed of. 4.Short facts shorn of elaborations or in other words short factual matrix, which is imperative for appreciating this order, is as follows: a) These writ petitions pertain to a period before the 'Value Added Tax' (VAT) regime started operating. In other words, these writ petitions pertain to a period prior to the coming into force of 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity). b) Three different orders made by the respondent inter alia under Section 12 of 'Tamil Nadu General Sales Tax Act, 1956&#39....

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....ort of the writ petitions, learned counsel for writ petitioner, at the hearing, restricted his ground of attack qua impugned orders to one pivotal ground. That one pivotal ground is that 'natural justice principles' (NJP) have been violated as personal hearing did not take place in the circumstances, which have been alluded to supra, in the narration of factual matrix. 6.Elaborating further on this, taking this Court through the typed-set of papers, learned counsel for writ petitioner submitted that on receipt of notice inviting objections, from the respondent being notice dated 18.04.2018, the writ petitioner promptly sent objections on 11.05.2018 and had made it clear that these are preliminary objections. 7. In response to ....

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....t of the above, the following circular instructions are issued which must be scrupulously followed by assessing officers while passing assessment orders: Joint Commissioners/Deputy Commissioners should verify at random the assessment orders passed by the Assessing Officer while taking up cursory inspection and ensure compliance with these basic procedures while passing orders. a) Passing of orders: Fifteen days time limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process: i) After issue of notice calling for the....

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.... hearing, which is a prescribed procedure and therefore, there is violation of NJP. 13. In the light of narrative supra, this Court passes the following order: a) Impugned orders in all three writ petitions being orders dated 29.03.2018 bearing reference TNGST:3220294/2002-2003, TNGST:3220294/2003- 2004 and TNGST:3220294/2004-2005 are set aside. To be noted, impugned orders set aside solely on the ground of violation of NJP i.e., personal hearing, which is a prescribed procedure, not being given. In other words, impugned orders are set aside without expressing any opinion whatsoever on the merits of the matter. b) With the consent of both sides, personal hearing is now fixed on 12.07.2019 at 11.30am in the office of the....