2020 (7) TMI 738 - HC - VAT and Sales Tax

Violation of principles of natural justice - Validity of assessment order - TNVAT Act - non-production of various documents - HELD THAT - Ms. Dhanamadhiri was directed to produce the records to establish service of notice upon the petitioner prior to completion of assessment - while confirming that she is unable to produce the records since the assessment files are in Tiruppur she states on instructions that the notices do not appear to have been sent by Registered Post/Speed Post but only via ordinary post. She would thus fairly state that another opportunity of hearing may be extended to the petitioner to ensure adherence to the principles of natural justice. The respondent is directed to redo the assessment and complete the same on merits and in accordance with law - Petition allowed by way of remand.

Summary

The High Court of Madras set aside an assessment order due to violation of natural justice principles under the Tamil Nadu Value Added Tax Act, 2006. The respondent was directed to redo the assessment within three months after admitting failure to send notices via Registered Post/Speed Post. The Writ Petition was disposed with no costs.