9911796707
TMI Blog2015 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice. Neither the order dated 20.02.2015 nor the order dated 19.06.2015 complied the provisions of the TN VAT Act. On this score alone, the impugned orders cannot be sustained. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. - W. P. Nos. 23273 to 23277 of 2015, M. P. Nos. 1 to 1 of 2015 - - - Dated:- 3-11-2015 - R. Mahadevan, J. For the Appellant : Mr. V. Bharathidasan For the Respondent : Mr. S Manoharan Sundaram, AGP(T) ORDER Heard the learned counsel for the petitioner and Mr.S.Manoharan Sundaram, learned Additional Government Pleader (Taxes) for the respondents and with their consent, the main writ petitions are taken up for final disposal. 2. These writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2015, which were received by the second respondent. However, on 20.07.2015, the petitioner received the impugned orders dated 20.02.2015 passed by the second respondent confirming the earlier orders dated 06.01.2015 along with the orders dated 19.06.2015, passed under Section 84 of the TN VAT Act rectifying the earlier orders dated 20.02.2015 without any notice or intimation to the petitioner. Aggrieved over the same, the petitioner is before this Court. 5. According to the learned counsel for the petitioner, the orders came to be passed on 20.02.2015 and the same have not been intimated. To the shock and surprise of the petitioner, the subsequent revised orders dated 19.06.2015 were also passed without any prior notice to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TN VAT Act, the said orders have been passed, which is in violation of the principles of natural justice. Neither the order dated 20.02.2015 nor the order dated 19.06.2015 complied the provisions of the TN VAT Act. On this score alone, the impugned orders cannot be sustained. 9. In view of the above, the impugned orders are set-aside and the matters are remitted back to the second respondent for fresh consideration. The second respondent is directed to send a communication to the petitioner fixing the correct date and time for the petitioner's appearance within a period of two weeks from the date of receipt of a copy of this order and on receipt of such communication, the petitioner is directed to appear on the said date along with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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