2021 (5) TMI 371 - HC - VAT and Sales Tax

Principles of Natural Justice - case of petitioner is that the petitioner had not been heard in person, prior to the passing of the impugned order passed in terms of TNVAT Act - HELD THAT - Admittedly, the impugned order has been passed without hearing the petitioner, since the Officer records in the concluding portion of the order that there was no appearance by the petitioner on 09.07.2019, when the matter had been listed for hearing. However, he also refers to a representation of the petitioner filed, the next day, on 10.07.2019, wherein, the petitioner has sought 20 days time to prepare itself. The impugned order of assessment is set aside. Let the petitioner appear before the Assessing Officer on Wednesday, the 5th of May, 2021 at 10.30 a.m along with materials in support of its contention without expecting any further notice in this regard - Petition disposed off.

Summary

The petitioner was not heard before the impugned order was passed under the Tamil Nadu Value Added Tax Act, 2006. The High Court set aside the order and directed the petitioner to appear before the Assessing Officer on May 5, 2021, to present their case for a new assessment to be done within four weeks.