Case Law Details
Jansons Industries Limited Vs State Tax Officer (Madras High Court)
High Court of Madras held that orders are contrary to law insofar as they are non-speaking and have been issued in violation of principles of natural justice, despite the specific request of the petitioner for personal hearing.
High Court held that The impugned orders as above are clearly contrary to law insofar as they are non-speaking and have been issued in violation of principles of natural justice, despite the specific request of the petitioner for personal hearing. Though the provisions of Section 84 of the Act do not specifically mandate an opportunity of personal hearing, except if the rectification is initiated suo motu at the instance of the Assessing Officer, it goes without saying that for fair disposal of a matter, an assessee/dealer should be heard in person in order to appreciate the contentions put forth prior to conclusion of the proceedings, all the more in a case where the dealer has specifically sought an opportunity of personal hearing.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Mr.ANRJayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed with the matter. Since the issue involved falls within a short compass, by consent of both learned counsel, this matter is disposed finally even at the stage of admission.
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