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2022 (8) TMI 308 - HC - VAT and Sales TaxViolation of principles of Natural Justice - Opportunity of hearing not provided - Validity of assessment orders - Hank Yarn - exempted commodity falling under serial no.44 part B of the IV Schedule of the TNVAT Act, 2006 or not - rejection of claim of the appellant on the sales of hank yarn in respect of interstate sales, stock transfer and outside the State sales and passed the assessment orders, on the ground that the appellant did not file their objections to the notices issued by the respondent - HELD THAT:- The order of the learned Judge in setting aside the assessment orders passed by the respondent, is agreed upon, on the ground of violation of the principles of natural justice, as it is an admitted fact that the appellant / assessee did not file their objections to the notices issued by the respondent and they were not provided any opportunity of personal hearing. The order of the learned Judge dated 02.12.2021 passed in the writ petitions, is modified to that extent. The appellant shall file their reply/objections to the notices dated 22.06.2018 within a period of two weeks from the date of receipt of a copy of this judgment - Appeal disposed off.
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