2013 (1) TMI 380

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....r: Mr. N. Chandrasekar for Mr. N. Inbarajan For Respondents: Mr. S. Kanmani Annamalai GA (T) ORDER Heard the learned counsel appearing for the petitioner, as well as the learned Government Advocate for taxes, appearing on behalf of the respondents.   2 The case of the petitioner is that the petitioner is a registered dealer, on the files of the second respondent, under the provisi....

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....nt had issued the impugned proceedings, dated 27.07.2012, without giving an opportunity of personal hearing to the petitioner, as per Rule 12-A of the Tamil Nadu Value Added Tax Rules, 2007.   4 Per contra, the learned counsel appearing on behalf of the respondents had submitted that an opportunity of personal hearing would be given to a party asking for clarification, as per Rule 12-A of ....