2018 (3) TMI 1950

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..... nt year 2014-15 - HELD THAT:- Since the mandatory requirement under section 22 (4) of the Tamil Nadu Value Added Tax Act, has not been complied with by the respondent by giving an opportunity of personal hearing to the petitioner, the impugned order is liable to be set side solely on that ground. The matter is remitted back to the respondent for fresh consideration. The respondent is directed .....

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..... dent dated 15.04.2016 for the assessment year 2014-15 and to quash the same. 3. Mr. A. Thiagarajan, learned Senior Counsel appearing for the petitioner submitted that the respondent had passed the impugned order without giving an opportunity of personal hearing to the petitioner under section 22 (4) of the Tamil Nadu Value Added Tax, which is a mandatory provision under the Act. 4. Mr. M. Ha .....

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