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2021 (4) TMI 872 - HC - VAT and Sales TaxSeeking reopening of assessment after providing an opportunity of personal hearing to the petitioner - violation of principles of natural justice - turnover within the threshold limit or not - Section 3(1) (b) of the TNVAT Act - HELD THAT:- Division Bench of this Court in an unreported decision in G.V. COTTON MILLS (P) LTD. VERSUS THE ASSISTANT COMMISSIONER (CT) AVARAYAMPALAYAM ASSESSMENT CIRCLE, COIMBATORE [2018 (3) TMI 1617 - MADRAS HIGH COURT] has held that failure to submit objection to the pre-assessment notice would not give a right to the Assessing Officer to deny opportunity of personal hearing. On the sole ground of not affording personal hearing, this Court is of the view that the matter should be remanded for fresh consideration - Petition allowed by way of remand.
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