2017 (6) TMI 1197

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....ali for the petitioner K. Venkatesh, Government Advocate, for the respondents ORDER All these writ petitions are filed challenging the orders passed by the Appellate Authority dismissing the appeals filed by the petitioner both under the Tamil Nadu Value Added Tax, Act and the Central Sales Tax, Act, challenging the orders of assessment passed in respect of assessment years 2009-2010 and ....

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....s, after hearing the departmental representative, since the petitioner failed to appear on those occasions. 5. Heard both sides. 6. It is not in dispute that the Appellate Authority has chosen to dismiss the appeals, after hearing the departmental representative alone and that the petitioner was not at all represented before him. 7. It is seen from the order passed by the Appellate Author....

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....y of hearing to the petitioner, so that the Appellate Authority shall consider and pass fresh orders on merits and in accordance with law. 8. Accordingly, these writ petitions are allowed and the impugned orders are set aside. Consequently the matter is remitted back to the first respondent / Appellate Authority for re-considering the appeals once again on merits and pass fresh orders, after he....