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2018 (11) TMI 409 - HC - VAT and Sales TaxValidity of assessment order - Section 84 of the TNVAT Act, 2006 - determination of total and taxable turn over - opportunity of heard not provided to petitioner - principles of natural justice - Held that - The Assessing Officer has violated the principles of natural justice in not affording personal hearing to the petitioner, when admittedly, the day fixed by him happens to be a public holiday. Therefore, it is evident that the petitioner was reasonably prevented from appearing on that day before the respondent, who in turn also was not expected to attend the office on a holiday. Therefore, without expressing any view on the merits of the matter, this Court is inclined to set aside only the order dated 24.09.2018 passed under Section 84 of the TNVAT Act, solely on the ground of violation of principles of natural justice. The matter is remitted back to the respondent for passing fresh order, after giving due opportunity of personal hearing to the petitioner - Petition allowed by way of remand.
Issues:
Challenge to assessment order for the year 2016-2017 and consequential order under Section 84 of TNVAT Act, 2006 r/w Section 9(2) of CST Act, 1956 due to violation of principles of natural justice. Analysis: The petitioner, a registered dealer, challenged the assessment order dated 29.08.2018 for the year 2016-2017 and the subsequent order dated 24.09.2018 under Section 84 of the TNVAT Act, 2006 r/w Section 9(2) of the CST Act, 1956. The petitioner contended that errors were apparent in the assessment order and objected to being called for a personal hearing on a public holiday, Moharam, without a further date being fixed. The respondent, represented by the Government Advocate, acknowledged the error in fixing the hearing on a public holiday but argued that the petitioner had sufficient opportunities to comply with requirements. The Court noted the violation of natural justice in not granting a proper opportunity for a personal hearing due to the public holiday, leading to the petitioner's inability to attend and the respondent's inability to conduct the hearing. Therefore, the Court set aside the order dated 24.09.2018 solely on the ground of the violation of natural justice, without expressing any opinion on the assessment order itself. The Court, while not delving into the merits of the assessment order, partly allowed the writ petition, setting aside the order dated 24.09.2018 under Section 84 of the TNVAT Act, 2006. The matter was remitted back to the respondent for a fresh order, emphasizing the need for a proper opportunity for a personal hearing to be given to the petitioner in writing. The Court clarified that it refrained from expressing any opinion on the assessment's merits or the order dated 24.09.2018, leaving it to the respondent to consider and issue a fresh order accordingly. The respondent was directed to complete the process and issue a new order under Section 84 of the TNVAT Act, 2006 within four weeks from the date of receiving the Court's order, with no costs imposed. The connected miscellaneous petitions were closed as a consequence of the judgment.
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