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TMI Blog2015 (4) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate for the respondent was unable to reply literally, as the impugned order does not indicate the issuance of any notice. Therefore the impugned order, which has been passed in violation of the Section 84 of the Tamil Nadu Value Added Tax Act mandating an opportunity of personal hearing, is set aside and the matter is remitted back to the respondent to pass a speaking order after giving an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further claim of the petitioner that when it is a settled law that if the order of rectification enhances the tax demand over and above the original order, the authority has to give notice in accordance with Section 84 of the Tamil Nadu Value Added Tax Act, 2006 to the affected dealer. This has been reiterated by this Court in the judgment in V.Selladurai v. Chief Commissioner of Income Tax (OSD) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed in violation of the Section 84 of the Tamil Nadu Value Added Tax Act mandating an opportunity of personal hearing, is set aside and the matter is remitted back to the respondent to pass a speaking order after giving an opportunity of personal hearing to the petitioner. The writ petition stands allowed. Consequently, M.P.No.1 of 2015 is closed. No costs. - - TaxTMI - TMITax - CST, VA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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