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2015 (5) TMI 251
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....Vishnu ORDER With consent of both parties, both the writ petitions are taken up for final disposal at the admission itself. 2. In both these writ petitions, the petitioner, who is a registered dealer under the provisions of Central Sales Tax Act and Tamil Nadu Value Added Tax Act, on the file of the respondent, has challenged the orders of assessment, dated 31.07.2014, under the provision....
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.... order dated 31.07.2014 for the Assessment Year 2011-12, it is seen that there is no reference to any show cause notice issued to the petitioner and the only reference is the order of original assessment dated 07.10.2013. If the authority had issued a show cause notice, the same should have find place in the reference column and that should also be in the reference of the body of the assessment or....
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....%. However, this enhancement of the rate of tax has been done without notice to the petitioner. Therefore, the impugned order of assessment dated 31.07.2014 for the assessment year 2010-11 is in violation of principles of natural justice. Accordingly, the same is also held to be bad in law. 8. In the result, the writ petitions are allowed and the impugned orders are quashed. The respondent is d....