TVL. NAGAPPA AUTO Vs. THE ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) WITH the consent of both sides, this Writ Petition is taken up for final hearing at the admission stage itself.

(2.) THE Petitioner, a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act 2006, who deals with the sale of two wheelers', spares and accessories at local as well as inter -state, has challenged the assessment order dated 28.08.2014 for the year 2011 -12.

(3.) IN order to verify the correctness of the submissions, the learned Additional Government Pleader was directed to accept notice and to get original file from the office of the respondent. Today, the learned Additional Government Pleader has produced original file, from which, it is seen that the petitioner was issued a notice on 21.07.2014, fixing a date for personal hearing at 11 a.m. on 30.08.2014. In the notice dated 21.07.2014, though the date has been printed as 30.07.2014, subsequently, the date has been altered as 30.08.2014 in green ink and the notice has been signed by the respondent. Therefore, it is evidently clear that the date of personal hearing was fixed on 30.08.2014 and in such circumstances, the respondent should not have passed the impugned order on 28.08.2014, prior to the date fixed for personal hearing. Hence, it is evidently clear that the impugned order is in violation of the principles of natural justice and on this ground only, the petitioner is entitled to succeed.