Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1950 - MADRAS HIGH COURTViolation of principles of natural justice - opportunity of hearing not provided - seeking Writ of Certiorari to call for the records on the file of the respondent dated 15.04.2016 for the assessment year 2014-15 - HELD THAT:- Since the mandatory requirement under section 22 (4) of the Tamil Nadu Value Added Tax Act, has not been complied with by the respondent by giving an opportunity of personal hearing to the petitioner, the impugned order is liable to be set side solely on that ground. The matter is remitted back to the respondent for fresh consideration. The respondent is directed to decide the matter afresh, after giving due opportunity of personal hearing to the petitioner, on merits and in accordance with law - Petition allowed by way of remand.
|