Tvl. SSM Processing Mills Ltd. v. Asstt. CST

TAMIL NADU GENERAL SALES TAX ACT, 1959

--Imposition of penalty under section 12 --ValidityPrinciples of natural justice--Rescheduling of personal hearing --Order was set aside solely on the ground of violation of 'natural justice principles, i.e., personal hearing, which is a prescribed procedure, not being given. With the consent of both sides, personal hearing was fixed on 15-7-2019. In the personal hearing, assessee should file final objections along with all supporting documents. --Revenue issued notice to assessee proposing to impose penalty under section 12 on the ground that assessee had not responded to notice regarding personal hearing which was sent to it and did not appear on the prescribed date for personal hearing. Assessee submitted that they have only one working day between the date of receipt of the notice and the personal hearing and sought further time. It was case of assessee that Revenue should have sent a response rescheduling personal hearing. Thus, there was breach of principle of natural justice. Held: Order was set aside solely on the ground of violation of 'natural justice principles, i.e., personal hearing, which is a prescribed procedure, not being given. With the consent of both sides, personal hearing was fixed on 15-7-2019. In the personal hearing, assessee should file final objections along with all supporting documents. Therefore, inevitable sequitur that follows was that there was no personal hearing, there was violation of NJP