TMI Blog2014 (9) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the fact that the impugned orders came to be passed without even serving the proposal notice on the petitioner, the same are liable to be set aside. Accordingly, the impugned orders dated 07.06.2014 relating to the assessment years 2006-07 to 2013-14 are set aside and the matter is remitted back to the authority concerned for fresh consideration after affording an opportunity to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, is that they are engaged in the trading activities of iron and steel and is a assessee on the files of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and under the Central Sales Tax Act, 1956. According to the petitioner, a surprise inspection was conducted by the Enforcement Wing Officials on 05.12.2013 and 16.12.2013 at the business premises of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame address, which was received by the petitioner. She would further submit that as per Rule 19(1)(d) of the Tamil Nadu Value Added Tax Rules, 2007, if the notice could not be served on the dealer, the same has to be affixed either at his last known place of business or residence in the presence of two independent witnesses. However, the respondent without following the procedure contemplated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to the petitioner. 5. Heard both sides and I have considered the submissions made on either side. 6. As rightly pointed out by the learned counsel for the petitioner, the authority without following the procedure contemplated under law, has passed the impugned orders for all the eight assessment years on a single day, which is against the principles of natural justice. Hence, con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the petitioner filing its objections, within the stipulated time, the authority shall give an opportunity of personal hearing to the petitioner and pass fresh orders on the same on merits and in accordance with law as expeditiously as possible. 7. With the above direction, both the writ petitions are disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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