2019 (3) TMI 773

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....er Section 22(4) of the Tamil Nadu Value Added Tax Act as well as the impugned assessment order dated 14.03.2016 were not served on the petitioner by the respondent. According to him, as seen from the assessment order, the notice has been sent to the wrong address instead of the petitioner's registered address, which is at No.94, Ramakrishna Nilayam, S.P.Office Road, East of Tower, Nagercoil, Kanyakumari District. According to the petitioner, as seen from the assessment order, it is noticed that the pre-assessment notice as well as the impugned assessment order were sent to the business address of the petitioner's son, which is at No.116/1-20B, Belimer Complex, Veppamoodu Junction, Nagercoil. It is also the case of the petitioner th....

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....ave to be sent to the registered address of the dealer. In the instant case, according to him, notice was sent to the wrong address and not to the registered address of the petitioner. The respondent has violated the principles of natural justice by not affording opportunity to the petitioner to raise all objections available to him under law. Further, the learned counsel for the petitioner contended that no personal hearing was granted to the petitioner by the respondent before passing the impugned assessment order. He also drew the attention of this Court to the Judgment of the Hon'ble Division Bench of this Court in the case of G.V.Cotton Mills (P) Ltd Vs. Assistant Commissioner (CT), Avarayamapalayam Assessment Circle, Coimbatore re....

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....ioner's son was hospitalized as he met with an accident. It is also evident from the assessment order that the respondent did not give personal hearing to the petitioner before passing the impugned assessment order. 7.As rightly held by the Hon'be Division Bench of this Court reported in (2019) 60 GSTR 418 (Mad) in the case of G.V.Cotton Mills (P) Ltd Vs. Assistant Commissioner (CT), Avarayamapalayam Assessment Circle, Coimbatore that the denial of personal hearing to the assessee amounts to violation of the principles of natural justice and the Hon'ble Division Bench has also held that even if objections have not been filed, right of personal hearing to the assessee is mandatory. 8.In the instant case, admittedly, the pre....