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2015 (7) TMI 1055 - HC - VAT and Sales TaxPrinciples of natural justice - Different authorities - Revision u/s 27(3) of the TNVAT Act by levying tax in addition to the output tax already declared in the monthly returns, and imposed penalty - works contract - the interstate movement of goods from other States to Tamil Nadu was occasioned by the work order placed by TWAD Board on the petitioner. - Held that:- It is an admitted position that the notice was issued by one personnel and after hearing the impugned assessment order was passed by another personnel. In such circumstances, before passing the impugned order, the petitioner ought to have been given a personal hearing by the respondent as contemplated under section 22(4) of the TNVAT Act, 2006. Therefore, on this ground of violation of principles of natural justice, I am inclined to set aside the impugned assessment order and accordingly, the same is set aside and the Writ Petition is allowed - Matter remanded back.
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