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TMI Blog2017 (11) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... GA ORDER Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. The petitioner is aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed penalty at 300% for the assessment year 2016-17 under the State Act, which is without jurisdiction. 4. When the writ petitions came up before this Court for admission on 23.10.2017, Mrs.Narmadha Sampath, learned Special Government Pleader accepted notice and took time to get instructions. Accordingly, written instructions were obtained and the cases were heard on 31.10.2017, on which date, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain documents are filed by the learned counsel for the petitioner in the form of additional typed set of papers, which contains a copy of the rental agreement dated 05.4.2004, copies of the income tax returns for the year 2015-16 dated 29.9.2015, a copy of Form JJ way bills generated on line dated 12.6.2017, a copy of service tax payment details dated 30.6.2017, a copy of the order passed by the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had received the objections. If the respondent received the objections, he should have afforded an opportunity of personal hearing to the petitioner, considered the documents that they may produce and then completed the assessment. Having not done so, the failure of the respondent would render the impugned orders unsustainable and are in violation of the principles of natural justice. With regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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