TVL. POINEER ENGINEERING INDUSTRIES Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The grievance of the petitioner is that the impugned orders are passed without affording personal hearing to him. On 31.01.2017, revision notices were issued by the respondents. In the revision notices, 15 days time was granted for filing objection and date of personal hearing was fixed as 15.02.2017. However, on the basis of the reply submitted by the petitioner, the time limit was extended upto 28.02.2017. Thereafter, the petitioner had submitted his objections between 08.03.2018 to 16.03.2018 after the receipt of assessment orders. However, without affording any opportunity to the petitioner, the impugned orders came to be passed on 27.03.2018.

(2.) The learned counsel for the petitioner vehemently contend that as per the circular issued by the Commissioner of Commercial taxes in Circular No.7 of 2014 dated 03.02.2014, where, categorical institutions were given to the Assessment Officers in respect of passing orders, which reads as under:

(3.) In the instant case, the petitioner has filed objection, but, the opportunity of personal hearing was given to him. This Court has repeatedly held in various cases that whether the dealer files his objection or not, the opportunity of personal hearing shall be given to them.