2019 (7) TMI 245

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.....Dhanamadhri, learned Government Advocate on behalf of lone official respondent, are before this Court. 3. These writ petitions arise under 'Tamil Nadu Value Added Act, 2006 (Tamil Nadu Act No.32 of 2006)', hereinafter referred to as 'TNVAT Act' for brevity. 4. Writ petitioner is a Contractor, who was executing various civil contract works for Government Departments. 5. Writ petitioner is an assessee on the file the State Tax officer, Gudiyatham (East) Circle, Gudiyatham, Vellore District i.e., sole respondent before this Court. 6. Writ petitioner has already closed down his business on and with effect from 29.1.2015. 7. These seven writ petitions pertain to seven assessment orders, being successive assessment....

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....rs, certain defects and discrepancies were noticed. 12. Pursuant to aforesaid inspection by the Enforcement Wing Officers, seven separate notices were issued to writ petitioner for the seven assessment years, which form subject matter of instant writ petitions. In these notices, writ petitioner was called upon to send objections if any and also file documents in support of the same. To these seven separate notices, writ petitioner sent seven separate replies, all dated 12.12.2017. What is of utmost relevance is, in these seven separate replies, all dated 12.12.2017, writ petitioner, after setting out objections, has specifically sought for a personal hearing. There is no disputation or disagreement in this regard. 13. Notwithstanding ....

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....ner pressed into service as Circular, being Circular No.7/2014 (BB1/3589/2014) dated 3rd February, 2014 issued by the Principal Secretary / Commissioner of Commercial Taxes. 18. Adverting to paragraph-3(a)(iii) of the said Circular, learned counsel for writ petitioner emphatically submitted that personal hearing is imperative. Paragraph-3(a)(iii) of the said Circular, reads as follows: '3. In the light 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 verity at random the assessment orders passed by the Assessing Officer while taking up cursory inspection and ensure complianc....

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....ble and if personal hearing is granted, writ petitioner will be able to produce the TDS Certificates relevant to the aforesaid seven assessment years. 23. In the light of the narrative thus far, this Court passes the following order: (a) Each of the seven impugned orders, namely, TIN: 33184244567/2012- 13, TIN:33184244567/2011-12, TIN: 33184244567/2015-16, TIN: 33184244567/2014-15, TIN: 33184244567/2010-11, TIN: 33184244567/2009-10 and TIN: 33184244567/2013-14, all dated 27.6.2018 are set aside. To be noted, these orders are set aside solely for facilitating personal hearing. In other words, this Court does not express any opinion or view on merits of the matter. (b) Personal hearing is now fixed on 17.7.2019 (Wednesday....