2019 (2) TMI 2066 - HC - VAT and Sales Tax

Violation of principles of natural justice - non-service of notice - opportunity of personal hearing not provided (audi alterem partem) - HELD THAT - The impugned orders dated 03.08.2015 are quashed and case remitted back to the respondent to pass speaking fresh orders after considering the representation of the petitioner within a period of three months from the date of receipt of a copy of this order. Before passing such orders, the respondent shall issue appropriate notice of hearing to the petitioner. Petition disposed off.

Summary

Issues:
Challenging impugned orders for various Assessment Years without notice or opportunity of personal hearing.

Analysis:
The judgment by the High Court of Madras pertains to a series of Writ Petitions challenging orders issued by the respondent for different Assessment Years. The petitioner's counsel argued that no notice was issued, and no opportunity for a personal hearing was provided before passing the impugned orders. On the other hand, the respondent's counsel contended that the notice had indeed been served. In light of the circumstances, the Court decided to quash the impugned orders dated 03.08.2015 and instructed that the cases be sent back to the respondent for fresh orders. The Court directed the respondent to consider the petitioner's representation and issue a notice of hearing before passing new orders within three months from the date of receiving the judgment.

This judgment highlights the importance of providing a fair opportunity to be heard before making decisions that significantly impact parties involved in legal proceedings. The Court's decision to remit the cases back to the respondent underscores the principle of natural justice and the right to a fair hearing. By setting a timeline for the respondent to reconsider the cases and mandating the issuance of a notice of hearing, the Court ensures procedural fairness and upholds the rule of law in the adjudication process. The disposal of the Writ Petitions without costs indicates the Court's focus on resolving the issue at hand while maintaining efficiency in the legal proceedings. The closure of connected Miscellaneous petitions further streamlines the resolution of the matter, emphasizing the Court's commitment to addressing legal disputes promptly and effectively.