2015 (5) TMI 207

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....r ORDER With the consent of both the parties, this writ petition is taken up for final hearing at the admission stage itself. 2. The petitioner, who is a registered dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'the Act'), on the file of the respondent, has filed this writ petition, challenging the assessment order passed by the resp....

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....refore, such contention raised by the petitioner merits acceptance. So far as opportunity of personal hearing is concerned, Section 22(4) of TNVAT Act mandates that the dealer should have been heard personally, especially, in a case relating to revision of assessment. This has also not been followed by the respondent while passing the impugned order. Hence, the second ground also merits acceptance....