2015 (6) TMI 1102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respondent ORDER There are two writ petitions, filed by the petitioners challenging the impugned orders in TIN Nos. 33811380344/2013-14 and 33851387112/2013-14 dated 10.04.2015 passed by the Assistant Commissioner (CT), Ayyappanthangal Assessment Circle, inter alia that no personal hearing as required under Section 22(4) of the TN VAT Act, was provided to the petitioners. 2. In support of his....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e by the petitioners on 27.02.2015 and 06.04.2015 seeking personal hearing to be given to the petitioners, was unable to reply as to whether the petitioners were given the opportunity of personal hearing as contemplated under Section 22(4) of the TN VAT Act. 4. Therefore, on the limited score that the impugned orders have been passed in utter violation of Section 22(4) of the TN VAT Act, which co....