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ARS Rathinam Agencies Versus The Commercial Tax Officer

2015 (8) TMI 538 - MADRAS HIGH COURT

Validity of order - opportunity of being heard no provided - Violation of principle of natural justice -Violation of mandatory conditions mentioned under Section 22(4) of the Tamil Nadu Value Added Tax, 2006 - Held that:- Court finds no justification .....

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per 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 petitioner as provided under Section 22(4) of the 2006 Act, the .....

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- T. Raja, J. For the Appellant : Mr. P Asokan For the Respondent : Mr. Manoharan Sundaram, AGP (Taxes) ORDER Heard the learned counsel for the petitioner and Mr.Manoharan Sundaram, learned Additional Government Pleader (Taxes) for the respondent. 2 .....

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der 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 conv .....

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ll, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed: Provided that before taking action under this sub-section, the dealer shall be given a reasona .....

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ndent that they have filed the monthly returns in Form -I for December 2012, January 2012, February 2013 and March 2013 and claimed ITC through 'e' filing. Therefore, according to him, the respondent, having received their reply dated 04.02.2 .....

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Therefore, the impugned order passed without providing an opportunity of personal hearing is unsustainable. 6. The learned Additional Government Pleader (Taxes) appearing for the respondent, finding no answer to the 1st contention that the respondent .....

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imed ITC, it is incumbent on the part of the petitioner to prove his claim by producing all the relevant documents and as they did not do so, the respondent had to pass the impugned order and therefore, no interference is called for. 7. This Court fi .....

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