2021 (7) TMI 691

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....asan For the Respondents : Mrs.J.Padmavathi Devi, Special Government Pleader ORDER This Writ Petition has been filed by the petitioner to quash the impugned proceedings in TIN No.33084801208/2013-14 dated 23.04.2018 as the same is illegal and passed by grossly violating the Principles of Natural Justice and to redo the assessment afresh after providing an opportunity of personal hearing a....

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....nder Section 22(2) of the TNVAT Act. Thereafter, based on the inspection conducted by the Enforcement Wing Officials of the Commercial Tax Department on 14.08.2014, the second respondent passed a revised assessment order. Against which, the petitioner filed a statutory appeal under Section 51 of the TNVAT Act and the same was partly allowed and the matter was remanded back to the second respond....

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....resh disposal. However, after remand also, before passing the impugned order, no opportunity was given to the petitioner to explain his case and therefore, the impugned order is to be set aside. 4.The learned Special Government Pleader appearing for the respondents would fairly submit that personal hearing has not been given to the petitioner and she would further state that if the impugned ....