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Vanco Exports Versus The Assistant Commissioner (Commercial Taxes)

2016 (4) TMI 763 - MADRAS HIGH COURT

validity of order - Violation of principles of natural justice - Held that:- the petitioner was not given an opportunity of personal hearing, which is a mandatory provision under Sec.22(4) of the Tamil Nadu Value Added Tax Act, 2006, and that no noti .....

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-2-2016 - M. Duraiswamy, J. For the Appellant : Ms. Naveena D Mah For the Respondent : Mr. S Manoharan Sundaram AGP ORDER The petitioners have filed the above writ petitions to issue writs of Certiorarified Mandamus to call for the records comprised .....

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ity of personal hearing. 2. The contention raised by the petitioner in the writ petitions is that the petitioner was not given an opportunity of personal hearing, which contemplated under Sec.22(4) of the Tamil Nadu Value Added Tax Act, 2006. That ap .....

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, submitted that the respondent may be directed to decide the matter afresh, after giving an opportunity of personal hearing to the petitioner and issuing notice to the petitioner. 4. Having regard to the submissions made by the learned counsel on ei .....

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