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2014 (9) TMI 507 - HC - VAT and Sales TaxDenial of input tax credit - penal interest under Section 42(3) of TNVAT Act, 2006 - Held that:- Assessing Authority is under mandate to give a reasonable opportunity of being heard, in the event of denying the benefit of Input Tax Credit to registered dealer, who has claimed input tax credit based on invoice, bill or cash memorandum. However, a perusal of the impugned orders, which are subject matter of challenge in these writ petitions would disclose that the respondent has not given an opportunity of personal hearing to the petitioner or to its authorised representative and hence, on this sole ground, the impugned orders passed by the respondent are liable to be interfered with. Matter remanded back - Decided in favour of assessee.
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