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2018 (11) TMI 2 - HC - VAT and Sales TaxValidity of Assessment Order - TNVAT Act - petitioner has sought for an opportunity of being heard to explain the real facts, which was not provided - Principles of Natural Justice - Held that:- Even though the petitioner has given elaborate submissions and objections, the impugned order does not appear to have dealt with the objections elaborately. In many of the proposals, the objections were rejected on the ground that the required materials were not available with the authority. The case laws submitted by the petitioner were also not considered while taking a decision - Moreover, there is nothing on record to show that the materials, on the basis of which the respondent proposed to re-assess, were supplied to the petitioner and he was sought to explain the same. On the other hand, the dealer himself made a request to summon the sellers for the purpose of cross-examining them to elucidate the fact. The matter is remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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