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2018 (1) TMI 402 - HC - VAT and Sales TaxPrinciples of Natural Justice - there was no communication from the second respondent, in respect of his request for adjournment made vide letter dated 10.08.2017 and resultantly, the petitioner was not in a position to have a reasonable opportunity to make his submissions in the matter in terms of Section 27(2) of TNVAT Act - Held that: - When it was pointed out that the petitioner having not availed the opportunity provided by the second respondent, could not claim such equity without establishing how prejudice has been caused to him by the impugned orders - the impugned order is set aside in terms of aforesaid order dated 30.10.2014 in W.P(MD).Nos.28374 to 28377 of 2014 passed by this Court and proceedings are re-opened for fresh adjudication - petition disposed off.
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