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2015 (4) TMI 1307 - HC - VAT and Sales TaxPrinciples of Natural Justice - input tax credit reversed without giving any notice or opportunity to the petitioner - HELD THAT:- A perusal of the five line impugned order does not whisper about the issuance of notice whatsoever to the petitioner. The learned Government Advocate for the respondent was unable to reply literally, as the impugned order does not indicate the issuance of any notice. Therefore the impugned order, which has been passed in violation of the Section 84 of the Tamil Nadu Value Added Tax Act mandating an opportunity of personal hearing, is set aside and the matter is remitted back to the respondent to pass a speaking order after giving an opportunity of personal hearing to the petitioner. Petition allowed by way of remand.
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