2021 (4) TMI 1266 - HC - VAT and Sales Tax

Validity of assessment order - no effective opportunity was granted prior to passing of the impugned order - principles of natural justice - HELD THAT - Post passing of the order, the petitioner has approached the Assessing Authority by way of a representation dated 19.03.2021, which appears to be in the nature of application under Section 84 of the Act. Let Section 84 application be disposed on or before 09.06.2021 after hearing the petitioner and there shall be no recovery in the meantime - List on 09.06.2021.

Summary

The petitioner challenges an assessment order under the Tamil Nadu Value Added Tax Act, 2006, claiming lack of opportunity. The court directs the disposal of a Section 84 application by 09.06.2021 without recovery in the meantime. Counter to be filed by the respondent by the mentioned date.