9911796707
TMI Blog2018 (12) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of principles of natural justice - petition allowed - decided in favor of petitioner. - W.P.Nos.31906 & 31909 of 2018 And WMP.Nos.37139 & 37143 of 2018 - - - Dated:- 3-12-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.R.Kumar For the Respondent : Mr.V.Haribabu Additional Government Pleader COMMON ORDER Mr.V.Haribabu, learned Additional Government Pleader takes notice for the respondent. By consent of the parties, these main writ petitions are taken up for final disposal at the admission stage itself. 2. These writ petitions are filed challenging the orders dated 31.10.2018 in dismissing the rectification petitions filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2006, mainly on the ground that the petitioner, who sought to produce certain documents at the time of hearing the petitions filed under Section 84 of the TNVAT Act, 2006, had failed to produce the same during the proceedings for revision of assessment. 5. The learned counsel for the petitioner submitted that the very fact the Assessing Officer failed to provide an opportunity of personal hearing to the petitioner at the time of revising the assessment would show that such order of revising the assessment itself, is in violation of principles of natural justice and therefore, the authority ought to have corrected such error, by considering the documents filed during the hearing of the petitions filed under Section 84 of the TNVAT Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the very revision of assessment orders passed in this case on 31.05.2018 without affording an opportunity of personal hearing to the petitioner, cannot be sustained on the ground of violation of principles of natural justice. However, as the petitioner instead of challenging those assessment orders before this Court, has gone before the Assessing Officer by way of filing the petitions under Section 84 of the TNVAT Act, 2006. In all fairness, the Assessing Officer should have considered the documents filed at the time of personal hearing and passed a detailed order on merits and in accordance with law, as the Assessing Officer has failed to provide the personal hearing during the assessment proceedings. Needless to state that su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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