2014 (10) TMI 869

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....Mr.V.Sundareswaran For the Respondent : Mr.Cibhi Vishnu, Additional Government Pleader COMMON ORDER In all these three writ petitions, the petitioner has challenged the orders, dated 10.10.2014, which are the orders of assessment under the provisions of the Tamil Nadu Value Added Tax Act, 2006, reversing the ITC availed by the petitioner. Several grounds have been raised by the petitioner....

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.... personal hearing when all the objections were already given in the letter and at best, the dealers would reiterate all these objections again and the request for personal hearing is, no doubt an attempt to delay the assessment proceedings and therefore, the opportunity of personal hearing sought for need not be complied with. 3. In my considered view, the impugned orders are absolutely pervers....

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....portunity of showing cause should include the same in the interest of fairness in procedure. Therefore, the observation made by the first respondent rejecting the request for personal hearing, that too while finalizing the revision assessment is all the more arbitrary and unreasonable. Hence, the impugned orders are liable to be set aside. Accordingly, these writ petitions are allowed and the impu....