2021 (3) TMI 965

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..... olation of principles of natural justice. Let the petitioner appear before the Assessing Authority on Wednesday, the 24th of March, 2021 along with materials, if any, in support of its stand without expecting any further notice in this regard. The Assessing Officer shall, after hearing the petitioner and considering the materials, if any circulated, pass orders of assessment de novo within a pe .....

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..... been granted to the petitioner prior to passing of the impugned orders and it is contrary to the provisions of Section 74(5) of the TNGST Act, which mandates that an opportunity of personal hearing shall be granted in all cases where a specific request is received or where the Officer contemplates adverse decision against the assessee. 3. I reiterate my opinion expressed to this effect in order .....

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