2017 (3) TMI 1910 - HC - VAT and Sales Tax

Validity of assessment order - main ground on which the impugned orders have been challenged is that an opportunity of personal hearing has not been granted - principles of natural justice - HELD THAT - In the light of the fact that the petitioner has not been afforded an opportunity of personal hearing as mandated and as pointed out by the Hon'ble Division Bench in V SELLADURAI VERSUS CHIEF COMMISSIONER OF INCOME-TAX (OSD) AND ANOTHER 2007 (8) TMI 69 - HIGH COURT, MADRAS , this Court is of the view that the matter should be decided afresh after due opportunity to the petitioner. The impugned orders are set aside and the matters are remitted back to the respondent for fresh consideration - Petition allowed by way of remand.

Summary

Issues: Challenge to assessment orders for multiple years; Failure to grant opportunity of personal hearing; Reliance on precedent for personal hearing.

In the present case, the petitioner, a registered contractor and dealer under the Tamil Nadu Value Added Tax Act, challenged assessment orders for multiple years, alleging that no opportunity of personal hearing was granted. The petitioner relied on a precedent set by the Hon'ble Division Bench in V.Selladurai Vs. Chief Commissioner of Income Tax, emphasizing the importance of personal hearing in such matters. The Court acknowledged the petitioner's argument and held that the absence of a personal hearing necessitated a fresh consideration of the case. Consequently, the Court allowed the writ petitions, set aside the impugned orders, and remitted the matters back to the respondent for reevaluation, with a specific directive to provide the petitioner with an opportunity for personal hearing. No costs were awarded in this regard, and the connected miscellaneous petitions were closed as a result of this judgment.