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2022 (1) TMI 388 - HC - VAT and Sales TaxPrinciples of natural justice - opportunity of hearing was provided or not - petitioner by a letter requested the respondent to give further time for personal hearing - HELD THAT - Considering the fact that the order has been passed without hearing the petitioner in respect of the issue which has been pending considerably for a long period of time, the respondent should have awaited and given an opportunity to the petitioner to appear and make submissions. The case is remitted back to the respondent to pass a fresh order by 17.01.2022. The petitioner is therefore directed to appear before the respondent for a personal hearing on 23.12.2021 at 11.30 AM. - Petition allowed by way of remand.
Issues:
Challenge to Impugned Assessment Order based on violation of principles of natural justice and delay in personal hearing notification. Analysis: The petitioner challenged the Impugned Assessment Order dated 17.09.2021 on the grounds of delayed notification for personal hearing. The petitioner received the first notice for personal hearing on 12.08.2021, scheduled for 13.08.2021, leading to a request for further time. The respondent re-fixed the personal hearing on 05.09.2021 without notifying the petitioner, subsequently passing the impugned order. The respondent contended that the petitioner was given an opportunity for a personal hearing and highlighted the availability of an appeal as an alternate remedy under the Tamil Nadu Value Added Tax Act, 2006. The court considered the arguments presented by both parties and observed that the impugned order was passed solely based on a delay without hearing the petitioner on the pending issue. The court emphasized that the respondent should have allowed the petitioner to make submissions before passing the order. Consequently, the court set aside the impugned order and remitted the case back to the respondent for a fresh order by 17.01.2022. The petitioner was directed to appear for a personal hearing on 23.12.2021, with the respondent instructed to either address the case on that day or adjourn it with proper intimation. The respondent was urged to issue a fresh order before the end of January 2022. The Writ Petition was disposed of with these directives, and no costs were awarded, leading to the closure of the connected miscellaneous petition.
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