2015 (3) TMI 1201

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ortunity of being heard. In the case on hand, the authority has decided the matter without hearing the petitioner. In this ground alone the impugned order is liable to be set aside. - Matter remanded back to decide the matter afresh. - WP.No. 6638 of 2015 and M.P.No.1 of 2015 - - - Dated:- 10-3-2015 - MR. M. DURAISWAMY. J For Petitioner : Mr.Raghavan Ramabadran For Respondent : Mr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ut tax credit and decide the matter on merits after taking into consideration the submissions of the petitioner. 3. It is settled position that under Section 22(4) of Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the Act ), the dealer should be given a reasonable opportunity of being heard. In the case on hand, the authority has decided the matter without hearing the petit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X