2020 (9) TMI 785

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....e stage of admission. 2. The challenge is to an order dated 23,.06.2020, styled as 'intimation', disposing the application filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). 3. The petitioner had received pre-assessment notices for the periods 2007-08, 2009-10 and 2010-11, all dated 28.02.2018, proposing reversal of Input Tax Credit (ITC) in terms of Section 19(5)(c) and (a) of the Act. Despite objections filed by the petitioner, orders of assessment came to be passed by the Assessing Officer on 31.12.2019. In all three years, the reversal was in excess of what had been proposed in the pre-assessment notices. Since the petitioner was of the view that the orders suffered from mistakes apparent on the face ....

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.... as such your respect for the revision of assessment under this section id not admissible. Therefore your request for revision is hereby ordered to be rejected. Sd/ State Tax Officer, Tiruchengode Town. 5. The impugned orders as above are clearly contrary to law insofar as they are non-speaking and have been issued in violation of principles of natural justice, despite the specific request of the petitioner for personal hearing. Though the provisions of Section 84 of the Act do not specifically mandate an opportunity of personal hearing, except if the rectification is initiated suo motu at the instance of the Assessing Officer, it goes without saying that for fair disposal of a matter, an assessee/dealer should be heard in person in ord....

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....ions raised by the dealers on the pre-assessment revision notices are not properly examined/ discussed in the order and assessment orders simply state " that the objections filed by the dealers are overruled and proposals are confirmed", such type of orders will not also stand in the test of law. further, where there is a provision in the Act, requiring the dealer of being given a reasonable opportunity or being heard, which has also not been followed in many cases. 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 Assessi....