2016 (9) TMI 313

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..... tioner : Mr.R.Kumar For the Respondent: Mr. S. Kanmani Annamalai, A.G.P., COMMON  ORDER Heard Mr.R.Kumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. 2.The petitioner has challenged the orders of assessment dated 15.06.2016 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] fo .....

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..... dditional Government Pleader was directed to get instructions from the Assessing Officer on the above submission. 5. Accordingly, the Assessing Officer has given a reply to the learned Special Government Pleader vide letter dated 22.08.2016, in which it has been stated that for the assessment years 2007-08 to 2013-14, the petitioner did not seek for personal hearing, but only for the year 2014-15 .....

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..... of all the assessment years  is identical and when the respondent chose to pass a separate assessment orders for all the years on the same date, nothing prevented the respondent from affording an opportunity of personal hearing. 8. The necessity to offer personal hearing has been emphasized by this Court in several decisions, since an assessment proceedings is a complicated matter which invo .....

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