Order passed without hearing appellant is against principles of natural justice

Chandan Paper Stores Vs Commissioner of Commercial Taxes (Madras High Court) Madras High Court held that assessment order passed without hearing the appellant is cannot be sustained as the same is in violation of the principles of natural justice. Matter remanded for fresh adjudication. Facts- The appellant is the proprietor of a business concern, by name, Chandan Paper Stores, in Tirunelveli. He is a registered dealer of selling paper and other stationery items. Since the annual turnover is below Rs.50 Lakhs, the appellant sought for compounding assessment u/s. 3(4) of the Tamil Nadu Value Ad...