Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 507 - HC - VAT and Sales TaxPrinciples of natural justice - imposition of penalty - no personal hearing provided - TNVAT Act - case of petitioner is that the receipt of the tax has been duly acknowledged in the impugned assessment order, the second respondent without any basis and without giving sufficient opportunity to dispute the payment and also without giving a chance of personal hearing has arbitrarily directed the petitioner to pay the penalty. Held that:- As seen from the circular dated 03.02.2014 issued by the Principal Secretary/Commissioner of Commercial Taxes, Chepauk, Chennai-5, which is also not disputed by the learned Additional Government Pleader, it is clear that the petitioner ought to have been given personal hearing, whether he had opted for the same or not. In the instant case, it is the case of the second respondent that pre-assessment notice was issued to the petitioner, which was received by him. But, he did not respond to the pre-assessment notice and therefore, sufficient opportunity has been afforded to the petitioner. As seen from the impugned demand, it is claimed by the second respondent that the petitioner did not pay huge amount of tax for the purchase of goods - this Court is of the considered view that the respondents have violated the principles of natural justice by not affording sufficient opportunity including the right of personal hearing to the petitioner before passing the impugned order. The matter is remanded back to the second respondent for fresh consideration - appeal allowed by way of remand.
|