Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1002 - HC - VAT and Sales TaxValidity of assessment orders - TNVAT Act - principles of natural justice - factum of conduct of the personal hearing is disputed by the petitioner - Held that:- From the dates of proceedings, it would be seen that notice issued on 20.03.2018 culminated in an order on 28.03.2018. When the objection was filed 20.03.2018, it is highly improbable for the respondent to fix the date for personal hearing and passing orders within weeks time. Therefore, the contention of the petitioner that an opportunity of personal hearing was not given to him appears to be probable. This Court in very many cases categorically held that an opportunity of personal hearing must be adhered while passing assessment orders.The Commissioner of Commercial Taxes has also issued instructions to the assessing authorities based on the recommendation of the Justice Sri Ramanujam Committee whereas it is mandated that whether the dealer asked for personal hearing or not it shall be afforded to them by the assessing authority. Wthout affording an opportunity, the impugned order is passed, which amounts to violation of principles of natural justice - the matter is remanded back to the respondent for fresh consideration - petition allowed by way of remand.
|