2015 (5) TMI 207

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such contention raised by the petitioner merits acceptance. So far as opportunity of personal hearing is concerned, Section 22(4) of TNVAT Act mandates that the dealer should have been heard personally, especially, in a case relating to revision of assessment. This has also not been followed by the respondent while passing the impugned order - The decision of the Honourable Division Bench of this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'the Act'), on the file of the respondent, has filed this writ petition, challenging the assessment order passed by the respondent dated 21.08.2014 for the Assessment Year 2010-11. 3. Two grounds have been raised by the learned counsel appearing for the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion 22(4) of TNVAT Act mandates that the dealer should have been heard personally, especially, in a case relating to revision of assessment. This has also not been followed by the respondent while passing the impugned order. Hence, the second ground also merits acceptance. 6. The decision of the Honourable Division Bench of this Court in the case of V.Selladurai vs. Chief Commissioner of Incom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X