Granting personal hearing not required u/s. 84 of TNVAT Act in case of no enhancement of assessment/penalty

K.Subramani Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that as per provisions of section 84 of the Tamil Nadu Value Added Tax Act, 2006, when there is no enhancement of assessment or penalty, there is no necessity for the respondent to adhere to the principles of natural justice. Facts- These writ petitions have been filed challenging the orders both dated 21.12.2022 passed under section 84 of the Tamil Nadu Value Added Tax Act, 2006 rejecting the petitioner’s application in respect of the assessment years 2012-13 & 2013-14. The petitioner had sought fo...