(i) The petitioner is the Manager of a Concern by name Tvl. Madhucon Projects Limited., and they are doing business and executing contract works and they are registered with the respondent in TIN:33841602409 under the Tamil Nadu Value Added Tax Act, 2006 and CST:764868 under the Central Sales Tax Act, 1956 and they are regularly filing the monthly returns. While the matter stood thus, the respondent has passed the deemed assessment orders by accepting the total and taxable turnover reported through returns as required under Section 22(2) of the TNVAT Act and thereafter, in the year 2018, the assessments were revised by the respondent pursuant to the inspection conducted by the Enforcement Wing Officials of the Commercial Taxes Department in the business premises of the petitioner on 22.06.2016 and 23.06.2016. Based on the said inspection, the assessments of the petitioner Concern were revised from the assessment years 2012-13 to 2016-17. Since the said revision orders were passed grossly violating the principles of natural justice by not providing personal hearing, batch of writ petitions were filed before this Court and the assessment orders came to be set aside and the matter was remanded back to the respondent for passing orders afresh by giving opportunity of personal hearing to the petitioner.
