2018 (6) TMI 1696

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....e 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 the petitioner submitted the required det....

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....ate 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 Commissioner (CT) (FAC), Mettupalayam Circle, Mettupalayam [2018-TIOL-712-HCMAD- VAT]. and wo....

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....fore 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 this Court in a batch of Writ Appeals in W.A(MD).Nos.234 to 240 of 2015 [G.V.Cotton Mills (P) Ltd.....

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....ital 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 the impugned orders, it is crystal clear that the respondent failed to afford personal hearing and mechanically pass....