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2021 (6) TMI 909 - MADRAS HIGH COURTViolation of principles of natural justice - reopening of assessments - dealer neither failed to file their objection / availing personal hearing nor the declaration form - non-application of mind - HELD THAT:- The respondent being a statutory authority is expected to discharge statutory functions in accordance with Section 84 of the TNVAT Act. It appears that the petitioner has repeatedly approached the respondent in person and requested to consider the representation, dated 26.12.2020, but the same has not yet been considered - Considering the submissions made by the learned counsel appearing for the petitioner as well as the respondent it would be appropriate to direct the respondent to dispose of the representation of the petitioner, dated 26.12.2020. The respondent is directed to dispose of the representation of the petitioner, dated 26.12.2020, on merits, and in accordance with law, within a period of 12 weeks from the date of receipt of a copy of this order - petition disposed off.
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