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2016 (4) TMI 763 - MADRAS HIGH COURT

2016 (4) TMI 763 - MADRAS HIGH COURT - TMI - 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 notice was also issued to the petitioner before passing the impugned order, therefore, the impugned orders are liable to be set aside. Decided in favour of petitioner - W.P.Nos.5369, 5370 and 5371 of 2016, WMP .....

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r after issuing notice and giving an opportunity 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 apart, the learned counsel for the petitioner submitted that the petitioner was not issued with any notice prior to the passing of the impugned orders. 3. Mr.S. Manoharan Sundaram, learned Additional Governm .....

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