2018 (10) TMI 1002

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....ondent : Mrs.J.Padmavathi Devi Special Government Pleader COMMON ORDER Challenging the assessment orders passed in TIN NO. 33774880126/2007-08, 2008-2009, 2009-2010, 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017 dated 28.03.2018, on the ground of violation of principles of natural justice, the petitioner is before this Court. 2. The petitioner is manufacturer of ya....

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....al hearing was also conducted and the petitioner has appeared. Whereas the factum of conduct of the personal hearing is disputed by the petitioner. From the dates of proceedings, it would be seen that notice issued on 20.03.2018 culminated in an order on 28.03.2018. When the objection was filed 20.03.2018, it is highly improbable for the respondent to fix the date for personal hearing and passing ....

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.... hearing, the hearing is required in such cases, unless specifically excluded by a statutory provision. 7. Therefore, it is mandatory to adhere to the principles of natural justice by affording an opportunity of personal hearing before taking a decision. But, without affording an opportunity, the impugned order is passed, which amounts to violation of principles of natural justice. 8. In the ins....