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TMI Blog2022 (2) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Even otherwise, it is noticed that the impugned order has been passed in violation of Principles of Natural Justice and therefore the case has to be decided afresh. As the impugned order is contrary to the order passed by this Court, the impugned order stands quashed and the case is remitted back to the respondent to pass appropriate orders on merits and in accordance with law after giving an opportunity of hearing to the petitioner. The petitioner is directed to cooperate with the respondent - petition disposed off. - W.P.Nos.9948 & 9949 of 2019 And W.M.P. Nos. 10519 & 10520 of 2019 - - - Dated:- 15-11-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner (In both W.Ps) : Mr.D.Vijaya Kumar For the Respondent (In b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. 6. Defending the impugned order, the learned Government Counsel for the respondent submits that the petitioner had failed to file returns and therefore the respondent is justified in passing appropriate orders under Section 22(4) of the TNVAT Act, 2006. It is further submitted there is no error apparent on the face of record and therefore Section 84 of the TNVAT Act was not maintainable. In the alternative, it was open for the petitioner to file an appeal under Section 22(6) of TNVAT Act and therefore the writ petition is liable to be dismissed. 7. Heard the learned counsel for the petitioner and the learned Government Counsel for the respondent. 8. The submission of the learned Government Counsel for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s orders. Even otherwise, it is noticed that the impugned order has been passed in violation of Principles of Natural Justice and therefore the case has to be decided afresh. 10. As the impugned order is contrary to the order passed by this Court, the impugned order stands quashed and the case is remitted back to the respondent to pass appropriate orders on merits and in accordance with law after giving an opportunity of hearing to the petitioner. The petitioner is directed to cooperate with the respondent. 11. This Writ Petition stands disposed with the above observations by directing the respondents to pass appropriate orders preferably within a period of two months from the date of receipt of a copy of this order. No costs. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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