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TMI Blog2015 (9) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... nity of personal hearing was given to petitioner while passing impugned order – No doubt, Section 22(4) of TNVAT Act, 2006, contemplates reasonable opportunity of being heard to dealer before taking any action and in absence, it would cause great prejudice to assesse as there was violation of principles of natural justice – Since it was mandatory to provide copies of certain invoices, same cannot be denied to petitioner and on that score alone, impugned assessment order warrants interference – Impugned proceedings of respondent quashed – Respondent directed to furnish copies to petition – Decided in favour of Assesse. - W.P(MD)No.10064 of 2015, M.P(MD)No.1 of 2015 - - - Dated:- 9-7-2015 - R. Mahadevan, J. For the Appellant : Mr B R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 03.12.2014, proposing to reject the returns filed by the petitioner alleging that it is incorrect and incomplete and also assessed the petitioner under Section 22(4) of the TNVAT Act, 2006 and also proposed to levy penalty under Section 22(5) of the TNVAT Act, 2006. He further submitted that the second respondent while assessing the returns filed by the petitioner afresh, did not furnish the copies of the documents sought for by the petitioner and without giving any opportunity of personal hearing to the petitioner, the impugned assessment order has been passed by the second respondent, which caused great prejudice to the petitioner. He, therefore, prayed for quashing the impugned order on the ground of violation of principles of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h due opportunity of personal hearing by the second respondent before passing the impugned order dated 13.01.2015. A mere perusal of the impugned order would clearly reveal that no such opportunity of personal hearing was given to the petitioner while passing the impugned order. 9. No doubt, Section 22(4) of the TNVAT Act, 2006, contemplates a reasonable opportunity of being heard to the dealer before taking action under Section 22(4) of the TNVAT Act, 2006 and in the absence of the same, it would cause great prejudice to the assessee as there is a violation of principles of natural justice. Since it is mandatory to provide the copies of certain invoices which are the basis for issuing the pre-revision notice, dated 03.12.2014, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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