9911796707
TMI Blog2019 (6) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order has to be set aside on the ground of reasonable opportunity of being heard not being given to the writ petitioner i.e., personal hearing not being given to the writ petitioner - impugned order set aside - respondent is directed to issue notice afresh to the writ petitioner, give a reasonable opportunity of being heard to the writ petitioner and pass orders afresh within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006' (Tamil Nadu Act 32 of 2006)', which shall hereinafter be referred as 'TNVAT Act'. 4.An order dated 26.04.2019 for the Assessment Year 2011-12 has been passed (hereinafter 'impugned order' for brevity) by the respondent. 5.There is no disputation or disagreement that the impugned order has been passed by the respondent under Section 9(2) of CST Act and Section 22( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2019, states that proposal dated 02.04.2019 has been confirmed. 9. Learned counsel points out that if the proposal itself is dated 02.04.2019, a notice giving opportunity could not have been sent on 18.03,2019. 10. Aforesaid argument was examined after hearing revenue counsel. There is no material before this Court to demonstrate that notice has been duly served on the writ petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22(4) of TNVAT Act is passed, it is imperative that the dealer should be given a reasonable opportunity of bearing heard. This Court is convinced that the impugned order has to be set aside on the ground of reasonable opportunity of being heard not being given to the writ petitioner i.e., personal hearing not being given to the writ petitioner. 15. In the light of the narrative thus far, this C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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