2016 (12) TMI 130

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....ondent : Mr.S.Kanmani Annamalai ORDER Heard Mr.S.N.Kirubanandam, learned counsel appearing for the petitioner in all Writ Petitions and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent in all Writ Petitions. 2. The petitioner is a private limited company registered under the provisions of the Companies Act and a dealer on the file of the responden....

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....e TNVAT Act and cannot be made without affording an opportunity of personal hearing. 4. Counter affidavit filed by the respondent would show that the first contention raised by the petitioner has not been specifically dealt with. But, on the merits of the assessment, the respondent would state that "C" Forms and "F" Forms and other declarations have not been furnished within a period of three m....

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....essing Officer should grant the same. The reason being that it will facilitate in the Assessment Proceedings and ensure that correct rate of taxes are recovered by the Department. This having not been is sufficient to hold that the impugned orders are in violation of the principles of natural justice. 6. With regard to furnishing of "C" Forms and "F" Forms and other declaration forms, time and ....

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....t recorded any finding that the petitioner is a chronic defaulter. 8. Hence, in all the above reasons, this Court is convinced that the impugned orders are in violation of principles of natural justice. Accordingly, these Writ Petitions are allowed and the impugned orders are set-aside and the matters are remanded to the respondent for fresh consideration with a direction to the respondent to a....