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2018 (12) TMI 1282 - HC - VAT and Sales TaxMaintainability of rectification petition - Section 84 of TNVAT Act - grievance of the petitioner against the said orders of assessment is that the same was passed without affording an opportunity of personal hearing to the petitioner - principles of natural justice - Held that:- This Court has repeatedly held that providing such an opportunity of personal hearing is mandatory, especially, when the Assessing Officer chooses to impose penalty - the very revision of assessment orders passed in this case on 31.05.2018 without affording an opportunity of personal hearing to the petitioner, cannot be sustained on the ground of violation of principles of natural justice - petition allowed - decided in favor of petitioner.
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