2015 (12) TMI 642 - HC - VAT and Sales Tax

High Court sets aside orders, citing lack of opportunity and violation of natural justice. Remand for personal hearing.

M/s. Cholan Paper & Board Mills Ltd. rep. By its Managing Director ARM. Govindarajan Versus The Commercial Tax Officer, Maduranthagam and The Assistant Commissioner (CT) (FAC), Maduranthagam, Kancheepuram

The High Court set aside the impugned orders due to lack of opportunity for the petitioner and violation of natural justice principles. The matter was ... Validity of impugned order - violation of principle of natural justice - Held that:- no opportunity has been given to the petitioner and there is a violation of principles of natural justice. The impugned orders are set aside and the matter is remitted to the original authority. Accordingly, these writ petitions are allowed with a direction that the petitioner shall appear before the authority concerned on 18.02.2015 and shall make his submissions/objections. Based on the objections, which is going to be submitted by the petitioner, the authorities may pass appropriate orders, on merits, not being influenced by this order. In case, the petitioner is failed to avail the opportunity on 18.02.2015 for personal hearing for the reason whatsoever, the authorities are empowered to pass fresh orders, on merits and in accordance with law. - Decided in favour of assessee. The petitioner challenged impugned orders dated 06.01.2015 issued by the second respondent. The High Court set aside the orders due to lack of opportunity for the petitioner and violation of natural justice principles. The matter was remitted to the original authority for the petitioner to appear on 18.02.2015 for a personal hearing. Failure to appear would empower authorities to pass fresh orders. No costs were awarded.