2016 (12) TMI 129

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enkatesh ORDER Heard Mr.R.Senniappan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate Counsel appearing for respondent. With the consent of the learned counsel appearing on either side, the Writ Petition is disposed of for final disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SIONER OF INCOME-TAX (OSD) & ANR [(2007) 295 ITR 303 (Mad)] and SRC PROJECTS (P) LTD, v. COMMISSIONER OF COMMERCIAL TAXES, CHANNAI AND ANOTHER [(2010) 33 VST 333]. 5. In the light of the said stand taken by the petitioner, the learned Government Advocate was directed to get instructions from the respondent as to whether the order was passed in full compliance of principles of natural justice an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, but has omitted to extract or quote the last paragraph, where the petitioner has sought for personal hearing. 8. The Hon'ble Division Bench has stressed the need for affording an opportunity of personal hearing, especially when it is sought for, with a view to ensure that all the clarifications which are required by the Assessing Officer can be readily clarified by the dealer. However, this ....