2015 (5) TMI 207

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....namalai, Additional Government Pleader 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, challeng....

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....osing penalty under Section 27(3) of the Act, therefore, 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....