2015 (4) TMI 493

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....iled challenging the impugned order dated 14.1.2015. 2. According to the petitioner, the respondent has no jurisdiction to levy Entry Tax under the Tamil Nau Tax on Entry of Motor Vehicles into Local Areas Act, 1990 on the purchase of Excavator. According to him, a show cause notice dated 12.12.2014 was issued to the petitioner calling for explanation. Before submitting the reply, the respondent ....

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....respondent inspite of granting sufficient time. The respondent has passed the impugned order only after the expiry of time granted to the petitioner to furnish reply. However, the respondent failed to give an opportunity of personal hearing to the petitioner. Only on the said ground, I am inclined to set aside the impugned order. 6. Accordingly, without going into the merits of the petitioner&#39....