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2019 (3) TMI 773 - HC - VAT and Sales TaxPrinciples of natural justice - Section 22(4) of the Tamil Nadu Value Added Tax Act - Held that:- It is admitted fact that the pre-assessment notice as well as the impugned assessment order were sent by the respondent only to the address at No.116/1-20B, Belimer Complex, Veppamoodu Junction, Nagercoil, whereas the registered office of the petitioner as per the respondent records is at No.94, Ramakrishna Nilayam, S.P.Office Road, East of Tower, Nagercoil, Kanyakumari District - It is the case of the petitioner that he has not received the preassessment notice as well as the impugned assessment order and it is his case that only an employee of the petitioner's son had received the notice. When the impugned assessment order was served at the address of the petitioner's son, the petitioner's son was hospitalized as he met with an accident. It is also evident from the assessment order that the respondent did not give personal hearing to the petitioner before passing the impugned assessment order. In the instant case, admittedly, the pre-assessment notice as well as the impugned assessment order were sent to the wrong address instead of the registered address of the petitioner and no personal hearing was given to the petitioner. Therefore, this Court is the considered view that the respondent has violated the principles of natural justice. The matter is remanded back to the respondent for fresh consideration by affording sufficient opportunity - Petition allowed by way of remand.
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