TMI Blog2015 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... bounden duty of the respondent to give due opportunity to the petitioner. But, despite specific request made by the petitioner to afford an opportunity of personal hearing, the same was rejected by the respondent. Hence, this Court is of the view that on the ground of violation of principles of natural justice, the impugned orders deserve to be set aside. - Decided in favour of assessee. - W. P. Nos. 29070 to 29074 of 2015, M. P. Nos. 1 of 2015 - - - Dated:- 15-9-2015 - R. Mahadevan, J. For the Petitioner : Mr R S Pandiyaraj For the Respondent : Mr S Kanmani Annamalai, AGP (T) ORDER Heard the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner, the business premises of the petitioner was subjected to field audit by the officials of the Enforcement Wing on 27.01.2014 and 29.01.2014, who impounded certain documents such as data register, stock book and balance sheets for the assessment years in question. 3.4 That apart, according to the petitioner, during the course of field audit, the officials, pointing out certain defects, prepared a unilateral report that the petitioner is not eligible to avail ITC as per Section 19(15) of the TNVAT Act, without considering the facts of the petitioner's case in a proper perspective. It is the contention of the petitioner that without affording reasonable opportunity to the petitioner to substantiate their claim with all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at apart, according to the learned counsel for the petitioner, the orders of the respondent is against the statutory provision as contemplated under the Act, which provides for grant of an opportunity of personal hearing prior to completion of any order passed by the assessing officer. 4.4. Besides, according to the petitioner, inspite of specific request made by the petitioner to furnish cancelled dealers list in order to file its objections, with a further request to grant 30 days time to file its objections, without considering the same, the impugned orders came to be passed, which is against the principles of natural justice. Based on these, the learned counsel for the petitioner has sought for quashing of the impugned orders dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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