2021 (1) TMI 63

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....s 2012-2013, 2013-2014 and 2014-2015. 2. Mrs.J.Padmavathi Devi, learned Special Government Pleader accepts notice for the respondents. By consent of both parties, these Writ Petitions are taken up for final disposal at the stage of admission themselves. 3. Heard Mr.R.Veeramanikandan, learned counsel for the petitioner and Mrs.J.Padmavathi Devi, learned Special Government Pleader for the respondents in all these Writ Petitions. 4. The petitioner has challenged the impugned assessment orders passed under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006, on the ground that principles of natural justice has been violated by the second respondent, while passing the impugned assessment orders. According to him, there was no inde....

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....er for the respondents would submit that adequate opportunity was granted to the petitioner in the impugned assessment proceedings. According to her, personal hearing was afforded, but, the petitioner did not make use of the said opportunity in the impugned assessment proceedings. Therefore, according to her, the only remedy available to the petitioner is to file the statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 and therefore, the present Writ Petitions are not maintainable. 8. This Court has perused the documents filed along with these Writ Petitions and after hearing the rival submissions, notices the following:- The petitioner on receipt of the notice issued under Section 27 (2) of the Tamil Nadu Value Added Ta....

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....rs, the same has not been done so by the respondents. Any quasi judicial authority will have to adhere to the principles of natural justice by affording sufficient opportunity against whom the action has been initiated. 13. As seen from the impugned assessment orders, the second respondent has mechanically accepted the audit report without any independent assessment and without affording sufficient opportunity to the petitioner to place their objections in the revision of assessment proceedings under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. 14. For the foregoing reasons, this Court is of the considered view that principles of natural justice has been violated while passing the impugned assessment orders against the peti....