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TMI Blog2016 (12) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... an, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate Counsel appearing for respondent. With the consent of the learned counsel appearing on either side, the Writ Petition is disposed of for final disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] and running Hot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 303 (Mad)] and SRC PROJECTS (P) LTD, v. COMMISSIONER OF COMMERCIAL TAXES, CHANNAI AND ANOTHER [(2010) 33 VST 333]. 5. In the light of the said stand taken by the petitioner, the learned Government Advocate was directed to get instructions from the respondent as to whether the order was passed in full compliance of principles of natural justice and as to whether the opportunity of personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graph, where the petitioner has sought for personal hearing. 8. The Hon'ble Division Bench has stressed the need for affording an opportunity of personal hearing, especially when it is sought for, with a view to ensure that all the clarifications which are required by the Assessing Officer can be readily clarified by the dealer. However, this opportunity has been denied to the petitioner inspite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciples of natural justice. 10. Accordingly, the Writ Petition is allowed, the impugned order is set aside and the matter is remanded to the respondent for fresh consideration, who shall afford an opportunity of personal hearing to the petitioner, produce all records and if necessary call for records, including Bill Tallying System and after making a thorough verification, consider the objections ..... X X X X Extracts X X X X X X X X Extracts X X X X
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