TMI Blog2018 (11) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing to the petitioner, when admittedly, the day fixed by him happens to be a public holiday. Therefore, it is evident that the petitioner was reasonably prevented from appearing on that day before the respondent, who in turn also was not expected to attend the office on a holiday. Therefore, without expressing any view on the merits of the matter, this Court is inclined to set aside only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of assessment dated 29.08.2018 passed in respect of the assessment year 2016-2017 and the consequential order dated 24.09.2018 in disposing the petition filed under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 r/w Section 9(2) of the CST Act, 1956. 3. The petitioner is a registered dealer and an Assessee on the file of the respondent. In respect of the assessment year 2016-2017, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to appear for personal hearing on 21.09.2018, without even knowing that the said day is a public holiday on account of Moharam. Therefore, it is contended that the petitioner could not appear on that day and consequently, the respondent, without fixing any further date for personal hearing, is not justified in concluding the proceedings filed under Section 84 of the TNVAT Act, 2006, which in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in not affording personal hearing to the petitioner, when admittedly, the day fixed by him happens to be a public holiday. Therefore, it is evident that the petitioner was reasonably prevented from appearing on that day before the respondent, who in turn also was not expected to attend the office on a holiday. Therefore, without expressing any view on the merits of the matter, this Court is incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt is not expressing any view on the merits of the assessment as well as merits of the order dated 24.09.2018, as it is for the respondent to consider and pass fresh order accordingly. The respondent shall complete the entire process and pass fresh order under Section 84 of the TNVAT Act, 2006, within a period of four weeks from the date of receipt of a copy of this order. No costs. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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