Tvl. ITNL-KMB (J.V.) Vs Deputy Commissioner, State Tax

Date: February 3, 2023

Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): ABDUL QUDDHOSE
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Subject Matter

Personal hearing must be afforded to the petitioner in assessment proceedings when such a request is made

Personal HearingPrinciples of Natural JusticeShow Cause Notice

Summary

No personal hearing was afforded to the petitioner in the impugned assessment proceedings despite a request having been made by the petitioner for the same in their replies. Having not granted personal hearing to the petitioner in the impugned Assess…

By consent of both the parties, these writ petitions are taken up for final disposal in the admission stage itself. 2. Mr.C. Harsha Raj, learned Additional Government Pleader accepts notice for the respondent. 3. In W.P. No.2850 of 2023, the petitioner has challenged the impugned Assessment Order dated 30.05.2022 and in W.P. No.2853 of 2023 he has challenged the consequential recovery notice dated…

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