2022 (12) TMI 713

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.... For Respondent : Mrs.K.Vasanthamala Government Advocate ORDER Heard Mr.S.Sathiyanarayanan, learned counsel for the petitioner and Mrs.K.Vasanthamala, learned Government Advocate for the respondent. 2. The petitioner was assessed under the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act') by an order of assessment dated 24.05.2017 for the period 2014-15. Since, according to....

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....ssing of the impugned order. 5. It is the attempt of the learned Government Advocate to state that the petitioner was indeed heard prior to passing of the order and for this purpose she would refer to para 8 of the counter, which states as follows: 8. With regard to the averments made in para 7 of the affidavit, it is respectfully submitted that the dealer himself accepted and based on....

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.... 7. Despite repeated opportunities granted to the learned counsel for the respondent to produce a copy of the personal hearing notice or at least the date on which personal hearing was conducted, there is no response forthcoming leading to the unambiguous view that there was no personal hearing that has been granted to the petitioner prior to passing of the impugned order. 8. In such circums....