2023 (3) TMI 794

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.... 2022 - -<br>CST, VAT & Sales Tax<br>Hon&#39;ble Mr. Justice Abdul Quddhose For the Petitioner : Mr.R.Senniappan In all W.Ps. For the Respondent : Mrs.K.Vasantha Mala Government Advocate In all W.Ps. COMMON ORDER The petitioner has challenged the impugned assessment orders dated 29.04.2021 and 27.04.2021 passed in respect of the assessment years 2011- 12 upto 2015-16 on the ground of v....

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....as requested in the respondent&#39;s notice dated 02.02.2021. According to the petitioner, on 18.02.2020, during the personal hearing, he sought for further time to submit his reply. It is stated by the petitioner that the respondent informed him that a fresh notice will be issued to the petitioner, intimating a fresh date of personal hearing. However, as seen from the impugned orders, it has been....

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....ent orders dated 29.04.2021 and 27.04.2021. 5. Since the personal hearing has not been afforded to the petitioner, it is clear that principles of natural justice has been violated by the respondent. Hence, the impugned assessment orders have to be quashed and the matters will have to be remanded back to the respondent for fresh consideration on merits and in accordance with law. 6. This Cour....