2011 (1) TMI 1565 - HC - VAT and Sales Tax

Court sets aside order, mandates separate notices for each assessment year, fair hearing, compliance.

M/s. Noyyal Common Effluent Treatment Company Limited Versus The Assistant Commissioner (CT) Tirupur Central I Assessment Circle, Tirupur.

M/s. Noyyal Common Effluent Treatment Company Limited Versus The Assistant Commissioner (CT) Tirupur Central I Assessment Circle, Tirupur. - TMI Issues involved: Lack of opportunity of hearing, passing a single order for multiple assessment years.Lack of opportunity of hearing:The petitioner's counsel argued that the respondent had passed the impugned order without giving an opportunity of hearing to the petitioner. It was contended that this violated the principles of natural justice. The respondent did not refute these submissions made by the petitioner's counsel.Passing a single order for multiple assessment years:The petitioner's counsel also raised the issue that a single order had been passed for four different assessment years, which was deemed impermissible in law. The court acknowledged this contention and set aside the impugned order dated 14.9.2010. The court directed the respondent to issue separate notices for the four different assessment years and to pass appropriate orders after giving the petitioner an opportunity of hearing and considering the relevant records.In conclusion, the court set aside the impugned order and directed the respondent to issue separate notices for each assessment year, ensuring that the petitioner is given a fair opportunity of hearing and that the orders passed are in accordance with the law. The writ petition was ordered accordingly with no costs, and the connected miscellaneous petition was closed.