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2018 (11) TMI 409 - HC - VAT and Sales TaxValidity of assessment order - Section 84 of the TNVAT Act, 2006 - determination of total and taxable turn over - opportunity of heard not provided to petitioner - principles of natural justice - Held that:- The Assessing Officer has violated the principles of natural justice in not affording personal hearing to the petitioner, when admittedly, the day fixed by him happens to be a public holiday. Therefore, it is evident that the petitioner was reasonably prevented from appearing on that day before the respondent, who in turn also was not expected to attend the office on a holiday. Therefore, without expressing any view on the merits of the matter, this Court is inclined to set aside only the order dated 24.09.2018 passed under Section 84 of the TNVAT Act, solely on the ground of violation of principles of natural justice. The matter is remitted back to the respondent for passing fresh order, after giving due opportunity of personal hearing to the petitioner - Petition allowed by way of remand.
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