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TMI Blog2022 (12) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... 019, which is admittedly, the only notice issued to the petitioner prior to finalizing of assessment, does not conform to proper procedure - The respondent calls upon the petitioner to file a written objection to the proposal, which has been done by the petitioner. The notice also states that, if any personal hearing is required , the petitioner may avail the same at 11.00 a.m at any date before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr.Sarath Kumar, Mr.N.Inbarajan For Respondents : Mrs.K.Vasanthamala Government Advocate ORDER The challenge in this matter is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') for the period 2014-15. Several issues arise in the order of assessment and petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o proper procedure. 5. The respondent calls upon the petitioner to file a written objection to the proposal, which has been done by the petitioner. The notice also states that, if any personal hearing is required , the petitioner may avail the same at 11.00 a.m at any date before the filing of objection. 6. A personal hearing must be afforded specifying the date and time of hearing. That apa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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