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2018 (4) TMI 1380 - HC - VAT and Sales TaxValidity of assessment order - opportunity of personal hearing - principles of natural justice - Held that: - Perusal of the common order does not indicate that the writ Court has adverted to the mandatory requirement of personal hearing, contemplated under Section 22 (4) of Tamil Nadu Value Added Tax Act, 2006. But, having regard to the alternate remedy available under the statute, writ court has dismissed the writ petitions. Matter is remanded to the Assistant Commissioner (CT), (FAC), Mettupalayam Circle, Mettupalayam, assessing officer, who shall provide opportunity of personal hearing, to the appellant/writ petitioner, on the basis of the material available on record and pass orders in accordance with law - appeal allowed by way of remand.
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