2018 (12) TMI 1282

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....der Section 84 of the Tamil Nadu Value Added Tax Act, 2006 in respect of the assessment years 2014-2015 and 2015-2016. 3. The notice of proposal were issued to the petitioner for revising the assessment in respect of assessment years 2014-2015 and 2015-2016 dated 31.05.2017 and 04.07.2017 respectively. The said notices contain several issues based on which, the Assessing Officer had proposed to impose tax and penalty on the petitioner. The petitioner filed their reply dated 20.04.2018 for both the assessment years and the same was received by the Assessing Officer on 21.05.2018. The petitioner, through their reply, disputed the proposals and requested the Assessing Officer to drop the same. However, the Assessing Officer passed the orders....

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.... hearing of the petitions filed under Section 84 of the TNVAT Act, 2006. 6. On the other hand, the learned Additional Government Pleader contended that the petitioner was given personal hearing by the Assessing Officer while disposing the petitions filed under Section 84 of the TNVAT Act, 2006 and therefore, the petitioner is not entitled to contend as if natural justice is violated. He further submitted that the petition filed under Section 84 of the TNVAT Act, 2006, is maintainable only when there is an error apparent on the face of the record. Therefore, he submitted that the petitioner is not entitled to produce the documents at the time of hearing the petitions filed under Section 84 of the TNVAT Act, 2006, which consideration is beyo....