2017 (3) TMI 1910

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..... not been afforded an opportunity of personal hearing as mandated and as pointed out by the Hon'ble Division Bench in V SELLADURAI VERSUS CHIEF COMMISSIONER OF INCOME-TAX (OSD) AND ANOTHER [ 2007 (8) TMI 69 - HIGH COURT, MADRAS] , this Court is of the view that the matter should be decided afresh after due opportunity to the petitioner. The impugned orders are set aside and the matters are .....

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..... Tamil Nadu Value Added Tax Act, 2006, has filed these Writ Petitions, challenging the orders of assessment for the years 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16 respectively, dated 03.11.2016. 3. The main ground on which the impugned orders have been challenged is that an opportunity of personal hearing has not been granted. In support of his contention, reliance has been place .....

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