TMI Blog2015 (8) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the contention made by the learned counsel for the petitioner that there has been violation of mandatory conditions mentioned under Section 22(4) of the 2006 Act deserves acceptance, as there was no proper reply from the respondent. - Therefore, on the short ground that there has been violation of principles of natural justice by not affording an opportunity of personal hearing to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the mandatory conditions mentioned under Section 22(4) of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred to as 2006 Act ), whereby the respondent has been obliged to provide personal hearing to the petitioner before passing the final order. 4. For the sake of convenience, Section 22 of the Tamil Nadu Value Added Tax, 2006 is extracted below:- (22) Procedure to be followed by As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. Therefore, according to him, the respondent, having received their reply dated 04.02.2015, could have properly considered the case of the petitioner. That apart, according to the learned counsel, had there been notice of personal hearing given to the petitioner, they would have appeared before the respondent and explained their case. Therefore, the impugned order passed without providing an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner that there has been violation of mandatory conditions mentioned under Section 22(4) of the 2006 Act deserves acceptance, as there was no proper reply from the respondent. 8. Therefore, on the short ground that there has been violation of principles of natural justice by not affording an opportunity of personal hearing to the petitioner as provided under Section 22(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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