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 844 - HC - VAT and Sales TaxValidity of assessment order - no proper opportunity of hearing provided - principles of natural justice - Held that:- Even though the petitioner has written the letter dated October 10,2007 to the respondent seeking one month time for furnishing the reconcile statement of accounts,the petitioner neither made any further representation nor produced the records to the respondent,instead the petitioner waited to hear from the respondent,till the respondent passed the impugned orders. Therefore,it is evident that the petitioner has also to be blamed as they did not furnish the reconcile statement to the respondent on their own. While setting aside the orders impugned in these writ petitions on the ground of violation of principles of nature of justice,this court is inclined to award cost of ₹ 5,000 payable by the petitioner in each writ petition,totally a sum of ₹ 15,000 payable to the Tamil Nadu State Legal Aid Service Authority,High Court Buildings,Chennai,within the period of three weeks from the date of receipt of a copy of this order,failing which the authorities are directed to proceed further - petition disposed off.
|