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2018 (10) TMI 1406 - HC - VAT and Sales TaxRejection of application for settlement - rejection on the ground that the petitioner is not a registered dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959 - the petitioner did not have any opportunity to submit their defenses - principles of natural justice - Held that:- Admittedly, before the impugned orders are passed, the petitioner did not have any opportunity to submit their defenses. This opportunity ought to have been provided by the second respondent since there is a reference to the recommendation made by the first respondent stating that the petitioner is not eligible for enrollment under the Settlement Act. The other reason given is that the orders have been passed by the Commercial Tax Officer concerned based on the calculations made by the officers of the Enforcement Wing. In the considered view of this Court, if the same is true, it would amount to abdication of statutory duties by the Assessing Officer by merely following the proposals made by the Enforcement Wing officials. Petitioner not a registered dealer - Held that:- It is seen that the respondent – Department issued notices to the petitioner calling upon them to avail the benefit under the Settlement Act and intimating them that the last date for filing the applications was 31.12.2010 - The petitioner also presented the applications and remitted tax. After the applications were processed, the second respondent (predecessor officer) issued the communications dated 08.2.2011 to the Assessing Officer calling upon various details to be produced. Thus, the petitioner has been led to believe that their applications have been entertained and would be processed. Hence, the impugned orders rejecting the applications of the petitioner are not tenable. The matters are remanded to the second respondent for a fresh consideration - petition allowed by way of remand.
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