2017 (5) TMI 1723 - HC - VAT and Sales Tax

Principles of natural justice - no personal hearing was granted - HELD THAT - Since, there is a violation of principles of natural justice, not with standing the availability of alternate remedy, this Court is inclined to set aside the orders impugned on the said ground. The impugned orders are set aside with liberty to the respondent to proceed afresh after affording an opportunity of personal hearing to the petitioner - Petition allowed - decided in favor of appellant.

Summary

Issues: Violation of principles of natural justice in assessment orders

Analysis:
The judgment by the High Court of Madras pertains to assessment orders challenged on the grounds of a lack of personal hearing, constituting a violation of natural justice principles. The court noted that despite the petitioner seeking time on multiple occasions, no personal hearing was granted by the assessing authority. The Special Government Pleader representing the respondents acknowledged the absence of a personal hearing. Consequently, the court, acknowledging the breach of natural justice principles, decided to set aside the impugned orders. The court granted liberty to the respondent to conduct a fresh assessment after providing the petitioner with an opportunity for a personal hearing. This directive was to be completed within eight weeks from the date of the court order. The judgment emphasized that if the petitioner failed to avail the personal hearing opportunity, the assessing authority could proceed based on available materials. Ultimately, the writ petitions were allowed, with no costs imposed, and the related Writ Miscellaneous Petitions were closed.