2021 (4) TMI 136

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.... 2.Sterlite Industries (India) Limited is the petitioner in these three writ petitions. WP(MD)No.13750 of 2010 has been filed questioning the order passed by the appellate authority while the other two writ petitions are directed against the orders passed by the original original assessing authority. The assessment years pertain to the assessment years 2006-07, 2007-08 and 2008-09. The assessments of the writ petitioner were concluded on deemed assessment basis under Section 22(2) of the Act. The impugned orders are sought to be revised by the assessing authority on the ground that furnace oil and LSHS oil were used in the captive power plant for producing electricity and since no ITC is available for producing power, the ITC claimed on....

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....specific personal hearing notice to the assessee. Of course, in the impugned order, it has been mentioned that the authorised signatories were allowed to discuss the issue many times and no additional details were adduced. Of course, there was informal interaction between the assessee on the one hand and the authority on the other. When Section 27 of the TNVAT Act, 2006 contemplates grant of personal hearing to the assessee, it will have to be fulfilled only by issuing personal hearing notice. In the case on hand, no personal hearing notice was issued. The Hon'ble Madras High Court in M/s. Amararaja Batteries Limited rep. By its Senior Manager-Commercial vs. The Assistant Commissioner (CT) (W.P. Nos. 18691 to 18696 of 2014) held as foll....

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....e is violation of principles of natural justice this Court has to interfere with the revision order." 5.Applying the aforesaid ratio, I have to necessarily hold that non-issuance of independent personal hearing notice had indeed vitiated the impugned proceedings. That apart, the core contention of the learned counsel for the petitioner is that the goods in question, namely, furnace oil and LSHS oil were indeed used only for manufacturing copper. He would place reliance on the decision of the Hon'ble Orissa High Court reported in (2008) 15 VST 228 Orissa (Reliance Industries Ltd. vs Asst. Commissioner Of Sales Tax). The Hon'ble Division Bench of the Orissa High Court in the said case held that the furnace oil was used in the proce....