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2022 (2) TMI 541 - HC - VAT and Sales TaxExemption from payment of tax - value of sale within the State was below ₹ 10,00,000/- during the respective Assessment Years - exemption from payment of tax and from filing returns under Section 21 and 3(1)(b) of the TNVAT Act, 2006 - violation of principles of natural justice - HELD THAT:- The submission of the learned Government Counsel for the respondent cannot be countenanced in the light of the specific directions of this court - The said order makes it clear that order has to be passed after giving due opportunity of hearing to the petitioner. The impugned order has straight away proceeded to pass orders. Even otherwise, it is noticed that the impugned order has been passed in violation of Principles of Natural Justice and therefore the case has to be decided afresh. As the impugned order is contrary to the order passed by this Court, the impugned order stands quashed and the case is remitted back to the respondent to pass appropriate orders on merits and in accordance with law after giving an opportunity of hearing to the petitioner. The petitioner is directed to cooperate with the respondent - petition disposed off.
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