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2015 (8) TMI 538 - HC - VAT and Sales TaxValidity of order - opportunity of being heard no provided - Violation of principle of natural justice -Violation of mandatory conditions mentioned under Section 22(4) of the Tamil Nadu Value Added Tax, 2006 - Held that:- Court finds no justification whatsoever to accept the impugned order, since the contention made by the learned counsel for the petitioner that there has been violation of mandatory conditions mentioned under Section 22(4) of the 2006 Act deserves acceptance, as there was no proper reply from the respondent. - Therefore, on the short ground that there has been violation of principles of natural justice by not affording an opportunity of personal hearing to the petitioner as provided under Section 22(4) of the 2006 Act, the impugned order dated 13.02.2015 is set aside and the matter is remitted back to the respondent for fresh consideration on merits and in accordance with law. - Decided in favour of assessee.
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