Tvl.Senthil Traders vs. The Assistant Commissioner (St)
Held
The Court quashed the impugned order and remitted the case back to the respondent for a fresh adjudication. This was subject to the petitioner depositing 10% of the disputed tax and filing a reply to the Show Cause Notice.
Facts
The petitioner challenged an order passed by the Assistant Commissioner (ST) which was preceded by a Show Cause Notice. The petitioner had not availed the opportunity for a personal hearing. The petitioner sought to quash the order and requested a fresh assessment with a personal hearing.
Key Issues
Whether the impugned order, passed without a proper opportunity for personal hearing, should be set aside. Whether the petitioner should be allowed to present their case afresh after making a pre-deposit.
Sections Cited
Section 107
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Before: and
Mr.R.Parthiban, learned Special Government Pleader takes notice for the respondent.
This Wr
The judgment continues below.
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