2018 (11) TMI 409

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....na Madhri, Government Advocate ORDER Mrs.G.Dhana Madhri, learned Government Advocate takes notice for the respondent. By consent of the parties, this writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order of assessment dated 29.08.2018 passed in respect of the assessment year 2016-2017 and the consequential order dated ....

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....on of time will be granted on any account. Thereafter, the second impugned order dated 24.09.2018 under Section 84 was passed by determining the total and taxable turn over. The only objection of the petitioner raised against the respondent is that he has called upon the petitioner to appear for personal hearing on 21.09.2018, without even knowing that the said day is a public holiday on account o....

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.... holiday and therefore, the Assessing Officer ought not to have fixed the said day and issued notice to the petitioner to appear on that day. 5. From the above stated facts and circumstances, it is evident that the Assessing Officer has violated the principles of natural justice in not affording personal hearing to the petitioner, when admittedly, the day fixed by him happens to be a public hol....

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....8 passed under Section 84 of the TNVAT Act, 2006, is set aside. Consequently, the matter is remitted back to the respondent for passing fresh order, after giving due opportunity of personal hearing to the petitioner, by indicating the same in writing. It is made clear that this Court is not expressing any view on the merits of the assessment as well as merits of the order dated 24.09.2018, as it i....