9911796707
TMI Blog2022 (12) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter 'impugned order' for the sake of brevity, convenience and clarity] has been called in question. 3. Learned counsel for writ petitioner submits that writ petitioner is carrying on business in the name and style of 'N.L.Traders' as sole proprietrix. The writ petitioner has obtained registration as a dealer under erstwhile 'Tamil Nadu Value Added Tax Act, 2006 (Act No.32 of 2006)' [hereinafter 'TNVAT Act' for the sake of brevity]. 4. Short facts are that the writ petitioner received an 'auction notice dated 17.10.2022 bearing reference Na.Ka.A3/143/2015' [hereinafter 'said auction notice' for the sake of convenience]; that said auction notice was received by writ petitioner on the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acknowledgement card shows that it has been received by one K.Babu whereas the writ petitioner is one Mrs.B.Nithya, wife of Late K.Prakash carrying on business in the name and style of N.L.Traders as sole Proprietrix. The signatures in the writ affidavit and vakalatnama are as follows: To be noted, sample page from the affidavit and vakalatnama have been scanned and reproduced supra. 10. A comparison of the signatures in the postal acknowledgement card and writ affidavit/vakalatnama reveal even to the naked eye that they are completely different. Therefore, in the considered view of this Court, there is nothing before this Court to demonstrate that the writ petitioner was put on notice before making of the impugned order. 11. There is y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : a) Impugned order is set aside solely on the ground that personal hearing has not been afforded though the impugned order says that it is a legal drill under Section 22(4) of erstwhile TNVAT Act; b) As a corollary to the previous limb of the operative portion of this order, though obvious for the purpose of specificity, it is made clear that this Court has not expressed any view or opinion on the merits of the matter; c) As a consequence of the impugned order being set aside, though said auction notice i.e., auction notice dated 17.10.2022 has not been assailed, the same would perish and this would fit into the 'any other /further or other orders' limb of the prayer; d) The respondent is directed to do the revisional exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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