2015 (6) TMI 1102

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..... u/s 22(4) of the TNVAT Act? - Held that: - on the limited score that the impugned orders have been passed in utter violation of Section 22(4) of the TNVAT Act, which contemplates an opportunity of personal hearing to the petitioners, this Court without going into the merits of the matter, setting aside the impugned orders, remand the cases back to the file of the respondent for fresh consideratio .....

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..... 4.2015, specifically mentioning that if the Commercial Tax Officer, Ayyappanthangal Assessment Circle, is not satisfied with the reply, a personal hearing may kindly be afforded to them to explain in detail. Adding further, he would submit, the petitioners have also pleaded that while arriving at the sales suppression the sales reported and tax paid has not been taken into consideration. Even that .....

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..... the respondent for fresh consideration on merits and in accordance with law, after giving an opportunity of personal hearing to the petitioners. 5. With this direction, both the writ petitions are allowed and the impugned orders of the respondent in TIN Nos. 33811380344/2013-14 and 33851387112/2013-14 dated 10.04.2015 are set aside. Consequently, the connected Miscellaneous Petitions are closed. .....

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