2019 (6) TMI 1314

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..... With the consent of learned counsel on both sides, main writ petitions itself are taken up, heard out and are being disposed of. 4.Short facts shorn of elaborations or in other words short factual matrix, which is imperative for appreciating this order, is as follows: a) These writ petitions pertain to a period before the 'Value Added Tax' (VAT) regime started operating. In other words, these writ petitions pertain to a period prior to the coming into force of 'Tamil Nadu Value Added Tax Act, 2006' ('TNVAT Act' for brevity). b) Three different orders made by the respondent inter alia under Section 12 of 'Tamil Nadu General Sales Tax Act, 1956' ('TNGST Act' for brevity) being original assessment....

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....und of attack qua impugned orders to one pivotal ground. That one pivotal ground is that 'natural justice principles' (NJP) have been violated as personal hearing did not take place in the circumstances, which have been alluded to supra, in the narration of factual matrix. 6.Elaborating further on this, taking this Court through the typed-set of papers, learned counsel for writ petitioner submitted that on receipt of notice inviting objections, from the respondent being notice dated 18.04.2018, the writ petitioner promptly sent objections on 11.05.2018 and had made it clear that these are preliminary objections. 7. In response to the preliminary objections to the notice, respondent sent a communication dated 18.09.2018 fixing the ....

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....icers while passing assessment orders: Joint Commissioners/Deputy Commissioners should verify at random the assessment orders passed by the Assessing Officer while taking up cursory inspection and ensure compliance with these basic procedures while passing orders. a) Passing of orders: Fifteen days time limit shall be given as reasonable opportunity to dealers before passing any order and it shall be reckoned from the date of service of the notice. No order shall be passed without being satisfied of the reasonable opportunity and adopting the following process: i) After issue of notice calling for the objections, if any further time is requested by the dealer within a period of fifteen days, it shall be examined and reply to be given ....