w w w . L a w y e r S e r v i c e s . i n



M/s. Shintec Engineering India Pvt. Ltd., represented by its Authorised Signatory, Vanagaram v/s The Assistant Commissioner (ST) JJ Nagar Assessment Circle, Thirumangalam, Chennai


Company & Directors' Information:- M & B ENGINEERING LIMITED [Active] CIN = U45200GJ1981PLC004437

Company & Directors' Information:- G. R. ENGINEERING PRIVATE LIMITED [Active] CIN = U65990MH1990PTC058602

Company & Directors' Information:- G G ENGINEERING LIMITED [Active] CIN = L28900MH2006PLC159174

Company & Directors' Information:- V U B ENGINEERING PRIVATE LIMITED [Active] CIN = U29290MH2005PTC154033

Company & Directors' Information:- N S ENGINEERING COMPANY PVT LTD [Active] CIN = U29219TG1989PTC010511

Company & Directors' Information:- S S S ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U27205KA1981PTC004194

Company & Directors' Information:- H M G ENGINEERING LIMITED [Active] CIN = U45200MH1977PLC019533

Company & Directors' Information:- K R R ENGINEERING PRIVATE LIMITED [Active] CIN = U29309TN1989PTC016852

Company & Directors' Information:- G G ENGINEERING LIMITED [Active] CIN = U28900MH2006PLC159174

Company & Directors' Information:- D B ENGINEERING PRIVATE LTD [Active] CIN = U74899DL1986PTC026541

Company & Directors' Information:- G G ENGINEERING PRIVATE LIMITED [Active] CIN = U28900MH2006PTC159174

Company & Directors' Information:- J P ENGINEERING CORPN PVT LTD [Active] CIN = U34103WB1951PTC019638

Company & Directors' Information:- S N B ENGINEERING PRIVATE LIMITED [Active] CIN = U27106DL2007PTC301213

Company & Directors' Information:- T P W ENGINEERING LTD [Active] CIN = U27203WB1975PLC029939

Company & Directors' Information:- C L ENGINEERING PRIVATE LIMITED [Active] CIN = U34300PB1992PTC012057

Company & Directors' Information:- W & W ENGINEERING PRIVATE LIMITED [Active] CIN = U72900TN2003PTC051228

Company & Directors' Information:- M L R ENGINEERING PRIVATE LIMITED [Active] CIN = U74999TG2006PTC051974

Company & Directors' Information:- K B ENGINEERING CO PVT LTD [Active] CIN = U74160TG1988PTC008366

Company & Directors' Information:- R P ENGINEERING PVT LTD [Active] CIN = U29299WB1992PTC055482

Company & Directors' Information:- J & K ENGINEERING LIMITED [Active] CIN = U45203JK2006PLC002684

Company & Directors' Information:- S P T ENGINEERING PRIVATE LIMITED [Converted to LLP] CIN = U27109UP2005PTC030940

Company & Directors' Information:- A R F ENGINEERING LIMITED [Active] CIN = U27200TN1980PLC008347

Company & Directors' Information:- SHINTEC ENGINEERING INDIA PRIVATE LIMITED [Active] CIN = U45200TN2010PTC078241

Company & Directors' Information:- A M ENGINEERING PRIVATE LIMITED [Amalgamated] CIN = U65910MH1981PTC187856

Company & Directors' Information:- S. S. E. ENGINEERING PRIVATE LIMITED [Active] CIN = U36990MH2007PTC175320

Company & Directors' Information:- C T ENGINEERING LIMITED [Strike Off] CIN = U29259GJ1986PLC009007

Company & Directors' Information:- R AND S ENGINEERING INDIA PVT LTD [Active] CIN = U29199GJ1995PTC027661

Company & Directors' Information:- U AND R ENGINEERING PRIVATE LIMITED [Active] CIN = U29199TZ1999PTC009012

Company & Directors' Information:- I Q ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U85110KA1996PTC021507

Company & Directors' Information:- G M ENGINEERING PRIVATE LIMITED [Active] CIN = U28910GJ2013PTC077091

Company & Directors' Information:- W. E. ENGINEERING PVT. LTD. [Active] CIN = U52335WB1985PTC039370

Company & Directors' Information:- L. B. ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2018PTC225084

Company & Directors' Information:- R I ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U74210KA1991PTC012420

Company & Directors' Information:- U D ENGINEERING PRIVATE LIMITED [Active] CIN = U32109DL1999PTC102586

Company & Directors' Information:- K M T S ENGINEERING PRIVATE LIMITED [Active] CIN = U29192DL2005PTC141240

Company & Directors' Information:- C A G ENGINEERING LIMITED [Active] CIN = U00350PB2006PLC029521

Company & Directors' Information:- C A G ENGINEERING LIMITED [Active] CIN = U29110PB2006PLC029521

Company & Directors' Information:- D ENGINEERING PRIVATE LIMITED [Active] CIN = U29269TZ1932PTC000046

Company & Directors' Information:- V K B ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL2005PTC141483

Company & Directors' Information:- INDIA ENGINEERING PRIVATE LIMITED [Active] CIN = U72200PN1999PTC014259

Company & Directors' Information:- C N C ENGINEERING LIMITED [Strike Off] CIN = U93000KA1986PLC007922

Company & Directors' Information:- M K V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29199TZ1997PTC007736

Company & Directors' Information:- G V T ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U29219DL1996PTC082427

Company & Directors' Information:- K. I. ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2009PTC133109

Company & Directors' Information:- G M E P ENGINEERING PRIVATE LIMITED [Active] CIN = U29192DL1998PTC096737

Company & Directors' Information:- J T ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018756

Company & Directors' Information:- M C ENGINEERING CO PVT LTD [Active] CIN = U74899DL1972PTC006392

Company & Directors' Information:- C P ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U27209TN1987PTC014052

Company & Directors' Information:- H V S ENGINEERING PRIVATE LIMITED [Active] CIN = U28920MH2005PTC158342

Company & Directors' Information:- S C ENGINEERING CO PVT LTD [Active] CIN = U74210WB1982PTC035623

Company & Directors' Information:- U M ENGINEERING PRIVATE LIMITED [Active] CIN = U29200MH1977PTC019574

Company & Directors' Information:- A V K ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071971

Company & Directors' Information:- S K ENGINEERING CO PRIVATE LIMITED [Strike Off] CIN = U05001UP1952PTC002408

Company & Directors' Information:- G D ENGINEERING COMPANY (INDIA) PVT LTD [Active] CIN = U74210WB1993PTC058553

Company & Directors' Information:- V M R ENGINEERING PRIVATE LIMITED [Active] CIN = U29120DL2005PTC136764

Company & Directors' Information:- K. S. I. ENGINEERING PRIVATE LIMITED [Active] CIN = U36999HR2007PTC036660

Company & Directors' Information:- N S S ENGINEERING PRIVATE LIMITED [Active] CIN = U28999KA1989PTC010312

Company & Directors' Information:- A P V ENGINEERING CO LTD [Strike Off] CIN = U29113WB1945PLC006428

Company & Directors' Information:- G B ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29212PB1996PTC017500

Company & Directors' Information:- C M S ENGINEERING INDIA PRIVATE LIMITED [Strike Off] CIN = U74210TN2010PTC075302

Company & Directors' Information:- T S C ENGINEERING PRIVATE LIMITED [Active] CIN = U70109DL2011PTC217251

Company & Directors' Information:- H T S ENGINEERING PRIVATE LIMITED [Active] CIN = U74999MH2008PTC187914

Company & Directors' Information:- T P ENGINEERING PRIVATE LIMITED [Active] CIN = U45201OR2010PTC011517

Company & Directors' Information:- S B ENGINEERING PVT LTD [Active] CIN = U29199GJ1982PTC005292

Company & Directors' Information:- J J ENGINEERING PVT LTD [Active] CIN = U29219WB1986PTC041433

Company & Directors' Information:- D & L ENGINEERING PRIVATE LIMITED [Converted to LLP] CIN = U29113TN2004PTC052690

Company & Directors' Information:- H R P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31503MH1997PTC108621

Company & Directors' Information:- S H ENGINEERING PRIVATE LIMITED [Active] CIN = U70101WB1999PTC088930

Company & Directors' Information:- V K S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28133TN2005PTC057283

Company & Directors' Information:- M K ENGINEERING PVT LTD [Active] CIN = U29199GJ1995PTC027278

Company & Directors' Information:- J.J. (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC071365

Company & Directors' Information:- K J ENGINEERING PRIVATE LIMITED [Active] CIN = U29299PN2006PTC129171

Company & Directors' Information:- C S S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45302TN2003PTC051161

Company & Directors' Information:- N. P. ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31100WB2010PTC150609

Company & Directors' Information:- S R K ENGINEERING CO PVT LTD [Active] CIN = U67120WB1994PTC063442

Company & Directors' Information:- M P T ENGINEERING PVT LTD [Strike Off] CIN = U29299KL1994PTC007761

Company & Directors' Information:- T S R C ENGINEERING PRIVATE LIMITED [Active] CIN = U29100UP2020PTC133920

Company & Directors' Information:- A K ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U50300UP1981PTC005354

Company & Directors' Information:- H M T D ENGINEERING PVT LTD [Active] CIN = U99999MH1981PTC035175

Company & Directors' Information:- J P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28129MH1972PTC015813

Company & Directors' Information:- V M ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U28920MH1969PTC014224

Company & Directors' Information:- H M A ENGINEERING LIMITED [Strike Off] CIN = U45209PB2008PLC031777

Company & Directors' Information:- K S M ENGINEERING PRIVATE LIMITED [Active] CIN = U74210TG1997PTC028612

Company & Directors' Information:- M M ENGINEERING COMPANY PRIVATE LIMITED [Converted to LLP] CIN = U28932MH1979PTC021819

Company & Directors' Information:- N G T ENGINEERING PVT LTD [Active] CIN = U27109WB1968PTC027292

Company & Directors' Information:- M A S ENGINEERING PRIVATE LIMITED [Active] CIN = U99999MH1976PTC019233

Company & Directors' Information:- G R K ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U74200AP2011PTC076356

Company & Directors' Information:- P N S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29120TN2006PTC060120

Company & Directors' Information:- K P ENGINEERING CORPORATION PVT LTD [Strike Off] CIN = U74200WB1961PTC025258

Company & Directors' Information:- M A N INDIA ENGINEERING LTD [Strike Off] CIN = U74200WB1979PLC020893

Company & Directors' Information:- R V K ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253TN2010PTC074505

Company & Directors' Information:- R K ENGINEERING COMPANY PVT LTD [Active] CIN = U74899DL1975PTC007743

Company & Directors' Information:- G S A ENGINEERING CORPN PVT LTD [Strike Off] CIN = U74210WB1957PTC023382

Company & Directors' Information:- A R M ENGINEERING PRIVATE LIMITED. [Strike Off] CIN = U00500JH1988PTC003057

Company & Directors' Information:- L & V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45202MZ2005PTC007690

Company & Directors' Information:- S G A ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U29200MH2005PTC154349

Company & Directors' Information:- C P C ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29120TZ1986PTC001880

Company & Directors' Information:- P K R ENGINEERING INDIA PRIVATE LIMITED [Strike Off] CIN = U29130TZ2004PTC011094

Company & Directors' Information:- R R K ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2011PTC161080

Company & Directors' Information:- D M S ENGINEERING CO PVT LTD [Strike Off] CIN = U28920WB1964PTC026168

Company & Directors' Information:- S D S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28999PN2000PTC014838

Company & Directors' Information:- N T ENGINEERING COMPANY PVT LTD [Strike Off] CIN = U99999PY1986PTC000445

Company & Directors' Information:- R K ENGINEERING PRIVATE LIMITED [Active] CIN = U31100MH2005PTC152838

Company & Directors' Information:- V J S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29130TN1996PTC036636

Company & Directors' Information:- R. K. V. ENGINEERING PRIVATE LIMITED [Active] CIN = U29253MH2010PTC205237

Company & Directors' Information:- U S ENGINEERING PVT LTD [Active] CIN = U34300CH1986PTC006887

Company & Directors' Information:- A D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74210OR1989PTC002348

Company & Directors' Information:- R J ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U27107RJ1972PTC001441

Company & Directors' Information:- H F ENGINEERING PRIVATE LIMITED [Active] CIN = U29244KL2013PTC033909

Company & Directors' Information:- O N ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1988PTC031987

Company & Directors' Information:- P S R ENGINEERING PVT LTD [Strike Off] CIN = U40200WB1987PTC042244

Company & Directors' Information:- P N ENGINEERING CO PVT LTD [Strike Off] CIN = U74210WB1980PTC032750

Company & Directors' Information:- A M A R ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29219DL1997PTC084187

Company & Directors' Information:- S G D ENGINEERING PRIVATE LIMITED [Active] CIN = U29210KA2009PTC050452

Company & Directors' Information:- G A S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29191MH2004PTC149606

Company & Directors' Information:- G T ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29219PN2012PTC145781

Company & Directors' Information:- M. M. K. ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U29305MH2014PTC252830

Company & Directors' Information:- K-4 ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31400MH2010PTC204004

Company & Directors' Information:- NAGAR CORPORATION PRIVATE LIMITED [Active] CIN = U74900PN2013PTC148356

Company & Directors' Information:- N J ENGINEERING PRIVATE LIMITED [Active] CIN = U45209MH2015PTC262607

Company & Directors' Information:- P R S ENGINEERING PRIVATE LIMITED [Active] CIN = U29253TN2009PTC073915

Company & Directors' Information:- U P S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U40300TN2013PTC090167

Company & Directors' Information:- K G D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400WB2014PTC200732

Company & Directors' Information:- T A ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28992CH2003PTC025800

Company & Directors' Information:- M N A ENGINEERING PVT LTD [Strike Off] CIN = U45202CH2006PTC030215

Company & Directors' Information:- A A P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U27106DL2005PTC138318

Company & Directors' Information:- A C ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253DL2011PTC222515

Company & Directors' Information:- S. Z. ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253DL2014PTC274095

Company & Directors' Information:- IN ENGINEERING PRIVATE LIMITED [Active] CIN = U74210DL2011PTC212284

Company & Directors' Information:- J N ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400DL2015PTC278906

Company & Directors' Information:- N I ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400DL2015PTC280734

Company & Directors' Information:- A N D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U51502DL2012PTC242516

Company & Directors' Information:- R R V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U51909DL1997PTC089342

Company & Directors' Information:- Z. M. ENGINEERING PRIVATE LIMITED [Active] CIN = U51909DL2007PTC168270

Company & Directors' Information:- K Y ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74999DL2013PTC248278

Company & Directors' Information:- R AND T ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U34300DL2005PTC136846

Company & Directors' Information:- THE ENGINEERING CORPORATION PRIVATE LIMITED [Strike Off] CIN = U99999KA1951PTC000699

Company & Directors' Information:- S J P ENGINEERING CO. PRIVATE LIMITED [Strike Off] CIN = U51505KA2002PTC030808

Company & Directors' Information:- S I ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U27109UP1967PTC003182

Company & Directors' Information:- W D ENGINEERING PRIVATE LIMITED [Active] CIN = U29308MH2020PTC345065

Company & Directors' Information:- S D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U18101DL1999PTC102948

Company & Directors' Information:- M B D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74210DL2008PTC181446

Company & Directors' Information:- A. B. C. ENGINEERING CORPORATION LIMITED [Not available for efiling] CIN = U99999MH1950PLC008192

Company & Directors' Information:-  ENGINEERING COMPANY ( [Not Available for eFiling] CIN = U99999MH1951PLC010002

    Rev.Appl. No.112 of 2019 & CMP.Nos. 17966 & 17969 of 2019 in W.A.No.652 of 2019

    Decided On, 06 February 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM & THE HONOURABLE MRS. JUSTICE V. BHAVANI SUBBAROYAN

    For the Applicant: Adithiya Reddy, R. Ganesh Kanna, Advocates. For the Respondent: Mohammed Shaffiq, Special Govt. Pleader.



Judgment Text


(Prayer: Review Application No.15 of 2019 filed under Order XLV Rule 1 read with Section 114 of C.P.C. seeking to review the judgment in dated 28.02.2019 made in W.A.No.652 of 2019 passed by the Division Bench of this court.)

T.S. Sivagnanam, J.

Heard Mr.Adithiya Reddy, learned counsel representing Mr.R.Ganesh Kanna, learned counsel for the appellant and Mr.Mohammed Shaffiq, learned Special Government Pleader for the respondent.

2. This review application has been filed to review the judgment and order in Writ appeals Nos. 652 to 655 of 2019 dated 28.02.2019. The said appeals were filed by the petitioner/assessee challenging the common order dated 20.12.2018 passed in W.P.Nos. 33969, 33970, 33973 and 33974 of 2018. Those writ petitions have been filed by the petitioner challenging the assessment orders under the provisions of the Tamil Nadu Value Added Tax, 2006 (for brevity, -the Act-) for the Assessment Years 2011~2012, 2012~2013, 2014~2015 and 2015~2016. The prayer sought for in the writ petitions was to quash the Assessment Order as illegal and unconstitutional for having been passed in violation of the principles of natural justice and further direct the respondent to pass fresh orders in accordance with law after granting an opportunity of personal hearing to the petitioner.

3. The learned Single Judge disposed of the writ petitions on the ground that the petitioner has to avail an Statutory appellate remedy before the concerned Appellate Authority after complying with all other requirements for maintaining such appeal. The reason for coming to such a conclusion is on the ground that the Assessing Officer has given the opportunity of personal hearing to the petitioner only after receipt of their objections and second reply to the final notice dated 17.10.2018 appearing to be the reproduction of the very same reply dated 14.06.2016 and therefore, there is no point in saying that the petitioner should have been given an opportunity of personal hearing in pursuant to the second reply, especially when the petitioner failed to utilise the opportunity given through the notice dated 17.10.2018. Therefore, the learned Writ Court opined that there has been sufficient compliance of principles of natural justice.

4. Aggrieved by such order passed in the writ petitions, the petitioner preferred writ appeal in W.A.Nos. 652 to 656 of 2019. We heard the appeal and found that there is no error in the order passed by the learned Writ Court directing the petitioner to file an appeal before the Statutory Appellate Authority. We were guided by the fact that the petitioner though received the revision notices dated 18.01.2016, they did not submit their reply within the time stipulated i.e., 15 days, but submitted the reply only on 14.06.2016 and even thereafter, several opportunities were given and a personal hearing was fixed on 29.10.2018, the notice of such personal hearing having been received by the petitioner on 25.10.2018. Thus, we concurred with the view expressed by the learned Single Judge and confirmed the order passed in W.P.Nos. 33969, 33970, 33973, 33974 of 2018 dated 20.12.2018. The petitioner is before us by way of this review application seeking review of our judgment dated 28.02.2019.

5. After elaborately hearing the leaned counsel appearing for the petitioner and the learned Special Government Pleader, we find that on account of the fact that the petitioner did not place certain facts before this Court, this Court, while considering the writ appeals held that there has been no violation of principles of natural justice and accordingly confirmed the order passed in the writ petitions. However, after elaborately hearing the learned counsel today, we find that certain important factual details were not placed before us when the writ appeals were heard. Though the petitioner is to be blamed for such an act, nevertheless the Court has to take into consideration the facts, which are undisputed and then take a decision and merely because there was a default committed by the petitioner, the Court cannot refuse to exercise the review jurisdiction especially when those undisputed facts will turn the dimension of the case. We are inclined to exercise of our review jurisdiction for the following reasons:

(i) The revision notice for all the four Assessment Years were issued to the petitioner by the Assessing Officer on 18.01.2016. The petitioner submitted their reply after nearly 6 months i.e., on 14.06.2019. In fact, this delay in submitting their reply is what weighed in our mind when we dismissed the writ appeals by judgment dated 28.02.2019. It is seen from the records placed before this Court that after receipt of the revision notice dated 18.01.2016, the petitioner submitted a representation on 28.03.2016 and from the copy of the said representation, we find that it has been received by the Department on 29.03.2016. In the said communication, the petitioner sought for 15 days time to produce the documents and other related records. Subsequently, by another representation dated 20.05.2016, the petitioner stated that the Director is not in Station and required atleast one month time to produce documents and other related records. The Assessing Officer has acknowledged the said letter on 20.05.2016 and extended the time to submit their reply up to 15.06.2016. On 14.06.2016, the petitioner has submitted their reply. Thus, this fact would go to show that the Department has extended the time up to 1 month and well within the said time, the petitioner has submitted their reply. Therefore, the petitioner cannot be faulted and stated to have been lethargic in not submitting their reply within the time fixed. The second aspect we need to take note of is that though the reply was received on 14.06.2016, the Assessing Officer did not complete the Assessment, but kept the matter pending for merely two years and final notice dated 17.10.2018 was issued. This notice was served on the petitioner on 25.10.2018 as admitted in paragraph 4 of the Assessment Order. The notice dated 17.10.2018 granted 15 days time to submit their reply and simultaneously fixed the personal hearing on 29.10.2018, which according to the learned counsel for petitioner could not have been done because this Court has repeatedly held that the opportunity of personal hearing should be afforded after the Assessing Officer received their reply/objections of the dealer. The petitioner was of the opinion that he has 15 days time and therefore on 12.11.2018, the petitioner submitted their reply to the final notice dated 17.10.2018 and also sought for personal hearing. In the said reply, the petitioner had pointed out as to why there is a difference in the sales turnover reported in the monthly returns and the turnover as per the books of accounts. This has been explained by the petitioner by contending that the difference consists of purely labour charges. It is the submission of the learned counsel for the petitioner that this is a vital issue because substantial part of the demand is on account of these differences. As mentioned earlier, the petitioner requested for an opportunity of personal hearing in their reply dated 12.11.2018. However, the Assessing Officer on 13.11.2018 has passed the Assessment Order.

(ii) On a cursory perusal of the Assessment Order, it appears to be a well reasoned order because the order is a 17 pages order, however, on a closure scrutiny, we find upto page 15, the impugned Assessment Order is verbatim reproduction of the original notice dated 18.01.2016, the reply of the petitioner dated 14.06.2016 and final notice dated 17.10.2018 and remarks of the Inspecting Officer. Further, there is a passing reference to the petitioner-s objection dated 12.11.2018 and the same is brushed aside stating that it is a reproduction of the earlier objection dated 14.06.2016. However, the fact remains that it is not so because the petitioner in the latest reply dated 14.06.2016 has sought for a personal hearing to explain the difference in the sales turnover reported in the monthly returns and the turnover as per books of account which is the substantial part of the turnover, which is sought to be revised. Therefore, if the Assessing Officer had brought on record the petitioner-s objections dated 12.11.2018, an opportunity of personal hearing should have been granted and the Authority could not have passed the Assessment Order dated 13.11.2018. Thus, in the considered view of this Court, the judgment passed by us dated 28.02.2019 in W.A.Nos. 652 to 655 of 2019 calls for review.

6. Accordingly this Review Petition is allowed, the judgment in W.A.Nos. 652 to 655 of 2019 is recalled and the order in W.P.Nos. 33969, 33970, 33973, 33974 of 2018 is set aside with a direction to the petitioner to treat the Assessment Orders dated 13.11.2018 as a show cause notices and submit their comprehensive objection/s within 15 days from the date of receipt of a copy of this order. On receipt of the objection/s, the Assessing Officer shall fix a specific date for personal hearing, on which date, the authorised representative of the petitioner shall appear before the As

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sessing Officer and produce documents in support of their stand and on production of such documents and after considering the objection given by the petitioner dated 14.06.2016 and 12.11.2018 and the further objection to be given by the petitioner in terms of the above direction and taking note of the submission during the personal hearing, the Assessing Officer shall pass fresh Assessment Orders on merits and in accordance with law as expeditiously as possible, preferably within a period of twelve (12) weeks from the date of conclusion of the personal hearing. Till assessment orders are passed in terms of the above direction, no coercive action shall be initiated against the petitioner. 7. Accordingly, these review applications are allowed and the common judgment dated 28.02.2019 passed in W.A.Nos. 652 to 655 of 2019 is set aside and the common order passed in W.P.Nos.33969, 33970, 33973, 33974 of 2018 is set aside with the above further direction. No costs. Connected miscellaneous petitions are closed.
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