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TMI Blog2022 (12) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order. It is settled law that an impugned order cannot be improved by way of a counter affidavit or by production of records, more so in matters of this nature. Therefore, as the impugned order does not say that a personal hearing has been afforded, which is held to be statutorily imperative by this Court in STATE BANK OF INDIA OFFICER'S ASSOCIATION (CC) SBIOA VERSUS THE ASSISTANT COMMISSIONER (ST) [ 2019 (9) TMI 698 - MADRAS HIGH COURT] case in a legal drill under Section 22(4) of erstwhile TNVAT Act, this Court is convinced that the impugned order deserves to be set aside on this ground. Impugned order is set aside solely on the ground that personal hearing has not been afforded though the impugned order says that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed only on receipt of the said auction notice; that the writ petitioner thereafter made a representation dated 28.10.2022; that the respondent in response to the representation, furnished a certified copy of the impugned order; that in the interregnum on 28.10.2022, the writ petitioner had paid a sum of Rs.8 lakhs without prejudice to her rights and contentions; that the said auction notice pertains to auction of an immovable property admeasuring about three grounds belonging to the writ petitioner; that the impugned order is now being assailed on the ground that it has been made without giving notice to the writ petitioner-dealer and without affording an opportunity of personal hearing. 5. Mr.C.Harsha Raj, learned Additional Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22(4) of erstwhile TNVAT Act, which means that it is a revision under Section 22(4) of TNVAT Act but the impugned order also says best Judgment method has been adopted. It may not be necessary to delve into this aspect of the matter as this Court in State Bank of India officers case law, [State Bank of India Officer's Association (CC) - SBIOA Vs. The Assistant Commissioner, Chennai-1 in W.P.No.22634 of 2019 order dated 01.08.2019], which was confirmed by a Hon'ble Division Bench has held that it is imperative to give a personal hearing whenever there is a legal drill under Section 22(4) of erstwhile TNVAT Act. On a demurrer, even if the aforementioned acknowledgement card is taken as prior notice, the impugned order does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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