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2018 (3) TMI 1950 - HC - VAT and Sales TaxViolation of principles of natural justice - opportunity of hearing not provided - seeking Writ of Certiorari to call for the records on the file of the respondent dated 15.04.2016 for the assessment year 2014-15 - HELD THAT - Since the mandatory requirement under section 22 (4) of the Tamil Nadu Value Added Tax Act, has not been complied with by the respondent by giving an opportunity of personal hearing to the petitioner, the impugned order is liable to be set side solely on that ground. The matter is remitted back to the respondent for fresh consideration. The respondent is directed to decide the matter afresh, after giving due opportunity of personal hearing to the petitioner, on merits and in accordance with law - Petition allowed by way of remand.
Issues involved:
- Failure to provide an opportunity of personal hearing under section 22 (4) of the Tamil Nadu Value Added Tax Act for the assessment year 2014-15. Analysis: The petitioner filed a writ petition seeking a Writ of Certiorari to challenge the order dated 15.04.2016 issued by the respondent for the assessment year 2014-15. The petitioner argued that the impugned order was passed without granting an opportunity of personal hearing, which is a mandatory provision under section 22 (4) of the Tamil Nadu Value Added Tax Act. On the other hand, the respondent, represented by the Additional Government Pleader, acknowledged the lack of personal hearing and agreed that the impugned order should be set aside. The court noted that the respondent's failure to comply with the mandatory requirement of providing an opportunity of personal hearing to the petitioner rendered the impugned order invalid. Consequently, the court set aside the order dated 15.04.2016 and remitted the matter back to the respondent for fresh consideration. The respondent was directed to reexamine the issue, ensuring that the petitioner is granted a proper opportunity of personal hearing, and to make a decision based on merits and in accordance with the law. In conclusion, the court allowed the writ petition, with no costs imposed on either party. The connected miscellaneous petitions were closed as a result of the judgment.
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