9911796707
TMI Blog2022 (12) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... Forms - HELD THAT:- The contents of para 8 run counter to the records and, in fact, only tantamount to the position that the impugned order has been passed based on the petitioner's written request for rectification - Despite repeated opportunities granted to the learned counsel for the respondent to produce a copy of the personal hearing notice or at least the date on which personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... santhamala, learned Government Advocate for the respondent. 2. The petitioner was assessed under the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') by an order of assessment dated 24.05.2017 for the period 2014-15. Since, according to the petitioner, there was some error, the petitioner sought rectification of the assessment by way of an application under Section 84 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the order and for this purpose she would refer to para 8 of the counter, which states as follows: 8. With regard to the averments made in para 7 of the affidavit, it is respectfully submitted that the dealer himself accepted and based on their request alone the assessment order passed was revised on 19.12.2018, for the error happened at the time of passing assessment order on 24.05.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date on which personal hearing was conducted, there is no response forthcoming leading to the unambiguous view that there was no personal hearing that has been granted to the petitioner prior to passing of the impugned order. 8. In such circumstances, the impugned order is set aside. The petitioner will appear before the respondent on Monday, the 5th of December, 2022 at 10.30 a.m. without exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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