TaxTMI 
TaxTMI 
2019 (7) TMI 246
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....ounsel on record for the writ petitioner and Ms.G.Dhanamadhri, learned Government Advocate on behalf of lone official respondent are before this Court. 3. This Court is informed by learned counsel on both sides that the central theme / core issue in all these 7 writ petitions is the same and only the assessment years are different. Obviously, the numerical values are also different. It is also brought to the notice of this Court that 7 successive assessment years which form subject matter of these 7 writ petitions are '2009-2010 to 2015-2016' (hereinafter 'said AYs' for brevity). It is the case of writ petitioner that writ petitioner executed various work contracts and the writ petitioner's customers made payments for....
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....nue has sent a notice to the writ petitioner and the writ petitioner has also sent objections to the same. The objections have also been considered, which is alluded to in the impugned orders and relevant portion of the impugned order reads as follows: 'To a notice issued to the dealer calling for objections if any to the above proposal, they have vide their letter cited has filed their objection. In their objection they have stated as below.' 9. However with regard to personal hearing, it is the specific and emphatic case of learned counsel for writ petitioner that no personal hearing has been granted, though the writ petitioner asked for the same. In response to the above, learned Revenue counsel adverting to the ab....
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.... about the date, time and venue on which the personal hearing was fixed. It merely refers to a service of communication sent to the writ petitioner ( receipt of which in any event is disputed by the writ petitioner). This takes us to the need for personal hearing aspect of the matter. 12. There is no disputation before this Court that the relevant circular that is now operating in this regard, i.e.,Circular No.7/2014 (BB1/3589/2014) dated 03.02.2014 issued by the Principal Secretary / Commissioner of Commercial Taxes. 13. Most relevant portion of the said Circular is Paragraph No.3 (a) (iii) which reads as follows: 3. In the light of the above, the following circular instructions are issued which must be scrupulously followed....
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....TIN No.33870460557/2010-11, TIN No.33870460557/2011- 12, TIN No.33870460557/2012-13, TIN No.33870460557/2013- 14, TIN No.33870460557/2014-15, TIN No.33870460557/2015- 16 are set aside, solely on the ground that personal hearing not been granted. In other words these impugned orders are not set aside on merits. This Court does not express any opinion or view on the merits of the matter. (B) With the consent of learned counsel on both sides, personal hearing is now fixed on 16.07.2019 (tuesday) at 12.00 noon. The venue shall be the office of the sole respondent. (C) The writ petitioner, on instructions, undertakes to avail the personal hearing on the aforesaid date, time and venue and reiterate the objections already sent wi....