2018 (6) TMI 1696

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....tioner : Mr.Joseph Prabakar For the Respondent : Mrs.J.Padmavathi Devi, Special Government Pleader COMMON ORDER The grievance of the petitioner in all these Writ Petitions is that the respondent failed to afford personal hearing to the petitioner before passing the final assessment orders. Invariably, pre-assessment notices were given by the respondent calling for objections. Even though ....

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....2964 to 12967 of 2017, dated 13.07.2017 [Bonfiglioli Transmissions Private Limited vs. Assistant Commissioner (CT), Thirumudivakkam Assessment Circle, Chrompet, Chennai]; (v) King Overseas vs. Asstt. Commr. of Cus. (Refunds), Chennai-I [2015(326) E.L.T.139(Mad.); and (vi) M/s.Dhanvijay Textiles Pvt. Ltd., Represented by its Director, Sri.K.Vijayshankar vs. The Assistant Commissio....

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.... I have considered the rival contentions. 5. It is mandatory to afford personal hearing before passing final assessment orders pursuant to the pre-revision notices. The authority ought to have issued an independent notice of hearing fixing a specific date for appearance irrespective of the fact as to whether she receives objections or not. 6. In similar circumstances, a Division Bench of thi....

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....opportunity of personal hearing to the assessee. 11.The Hon'ble Supreme Court in Swami Devi Dayal Hospital and Dental College Vs. The Union of India and others [2013 (10) Scale 608] observed that even in the absence of a specific provision of giving hearing, the hearing is required is required in such cases, unless specifically excluded by a statutory provision." 7. On a perusal of....