2021 (11) TMI 167

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....Amirta Dinakaran Government Advocate ORDER Captioned main writ petition has been filed assailing an 'order dated 15.07.2021 bearing reference CST 642012/2014-15' (hereinafter 'impugned order' for the sake of convenience and clarity). 2. Aforementioned impugned order is yet another case which does not mention the provision of law under which it has been made. This Court deems it ....

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....t a perusal of the order makes it clear that the impugned order itself has been made under Section 27 of TNVAT Act and the writ petitioner has not been given an opportunity to show-cause, much less a reasonable opportunity to show-cause before making of the impugned order. 4. Ms.Amirta Dinakaran, learned State counsel accepts notice on behalf of lone respondent. Learned Revenue counsel, on instru....

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....ause' occurring in aforementioned proviso has been explained by this Court in State Bank of India officers case vide order dated 01.08.2019 in W.P.No.22634 of 2019 . This Court is informed that this order has not been reported in any law journal. Therefore, this Court deems it appropriate to give the writ petition number and date of the order for convenience of all concerned. Be that as it may....

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....be of great significance in the case on hand as the simple point urged by learned counsel for writ petitioner is, impugned order has been made without giving opportunity to show-cause, much less a reasonable opportunity to show-cause. A careful perusal of the impugned order makes it clear that no prior notice has been issued and obviously, no opportunity has been given to the writ petitioner. On i....