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2019 (6) TMI 1135 - HC - VAT and Sales TaxValidity of assessment order - principles of natural justice - according to petitioner the passing of the impugned assessment orders, without granting an opportunity of personal hearing, vitiates the impugned assessment orders - HELD THAT:- It follows as a inevitable sequitur that the principles laid down by a Honourable Division Bench of this Court in SRC PROJECTS PRIVATE LIMITED VERSUS COMMISSIONER OF COMMERCIAL TAXES, CHENNAI AND ANOTHER [2008 (9) TMI 914 - MADRAS HIGH COURT] will apply in all force to the case on hand, where it was held that The impugned order by way of revision of assessment should not have been passed without giving the assessee an opportunity of personal hearing. The assessment orders are set aside solely on the ground of violation of 'NJP' (not acceding to the request for personal hearing), without expressing any opinion whatsoever on merits - petition allowed.
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