2023 (2) TMI 546

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....ales Tax<br>Honourable Mr.Justice Abdul Quddhose For the Petitioner in all W.Ps. : M/s.Lakshmi Kumaran For the Respondents in all W.Ps. : Mr.C.Harsha Raj, Additional Government Pleader COMMON ORDER The petitioner has challenged the assessment orders all dated 30.11.2022 passed by the first respondent under the Tamil Nadu Value Added Tax Act, 2006 on the ground of violation of principles of nat....

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....o the petitioner, they did not receive the Show Cause Notice issued by the respondents prior to the passing of the impugned orders to enable them to send a detailed reply. It is also their contention that no personal hearing was afforded to them in the impugned proceedings. Learned counsel for the petitioner drew the attention of this Court to section 27(1) of the TNVAT 2006 and submitted that as ....

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....of Show Cause Notice 04.05.2022 04.05.2022 04.05.2022 04.05.2022 4 Date of Impugned order passed by the 1st respondent 30.11.2022 30.11.2022 30.11.2022 30.11.2022 5 Input Tax Credit reversal under Section 19(5)(c) of the TNVAT Act, 2006 91,813/- 1,81,577/- 38,249/- 11,82,201/- 6 Input Tax Credit (ITC) reversal under the proviso to Section 19(2)(v) of the TNVAT Act, 2006 - - 5,....

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....Cause Notice from the respondents. As seen from the impugned Assessment Orders, no personal hearing has also been afforded to the petitioner. Since the contentions of the petitioner raised in this writ petition have not been considered in the impugned assessment orders and the petitioner has also not been granted personal hearing in the impugned proceedings, necessarily, the impugned assessment or....