2015 (12) TMI 372

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... S Manoharan Sundaram, AGP(T) ORDER Heard the learned counsel for the petitioner and Mr.S.Manoharan Sundaram, learned Additional Government Pleader (Taxes) for the respondents and with their consent, the main writ petitions are taken up for final disposal. 2. These writ petitions are filed challenging the orders of the second respondent in TIN/33570800222/2009-10, 2010-11, 2011-12, 2012-13 and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....P.Nos.2221 to 2225 of 2015, on the ground that the principles of natural justice has been violated. This Court, by order dated 30.01.2015 set-aside the assessment orders and directed the petitioner to appear before the Assessing Officer to avail the opportunity of personal hearing for filing objections. Accordingly, the petitioner appeared before the respondents. However, the second respondent fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioner, the subsequent revised orders dated 19.06.2015 were also passed without any prior notice to the petitioner. The learned counsel further submits that even before passing the orders under Section 84 of the Act, the second respondent, without issuing any notice and without conducting any enquiry, has suo motu passed the orders. It is the further contention of the learned counsel for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rmitting the petitioner to file objection and without affording due opportunity to the petitioner has passed the orders dated 20.02.2015. Further, realizing that a mistake has been crept in, the second respondent has passed the impugned orders (rectification), under Section 84 of the TN VAT Act, dated 19.06.2015. However, without affording any opportunity to the petitioner as contemplated under Se....