2021 (4) TMI 872

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....16 and TIN No.33265720669/2014-15 dated 12.08.2016 and to direct the second respondent to redo the assessment after providing an opportunity of personal hearing to the petitioner. 2. According to the petitioner, he is a dealer in municipal contractor and an assessee on the file of the second respondent. For the assessment years 2013-14 to 2015-16, the petitioner had filed the returns in time and the second respondent has assessed under self assessment scheme, as per Section 22(2) of the Act. Subsequently, the second respondent had comparison of the purchase details taken from other end dealers Annexure - II, with the purchase details given by the petitioner in Annexure - I and noticed some difference and the same was treated as sales sup....

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....er has an alternative remedy to file statutory appeal under Section 51 of the TNVAT Act 2006, within the time prescribed under the TNVAT Act 2006. She would reiterate that Section 51 of the TNVAT Act 2006 provides appeal remedy to the petitioner before the jurisdictional Appellate Deputy Commissioner and hence, the Writ Petition is liable to be dismissed. 6.Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondents. 7. I have considered the submissions made by the learned counsel on either side and perused the documents. 8.It is the contention of the petitioner that without affording an opportunity of personal hearing, the second respondent has passed the impugned....

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....iven, still the assessing authority was expected to post the matter for hearing by issuing notice to the assessee. In case, the assessee fail to appear, it is open to the assessment authority to pass orders on merits. We make the position clear that the failure to submit objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee." 10.On the sole ground of not affording personal hearing, this Court is of the view that the matter should be remanded for fresh consideration. Accordingly, the impugned orders in TIN No. 33265720669/2015-16 dated 04.08.2016, TIN No.33265720669/2013-14 dated 12.08.2016 and TIN No.33265720669/2014-15 dated 12.08.2016, are set asi....