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2019 (7) TMI 893 - MADRAS HIGH COURTRevised assessment order - Section 27 of TNVAT Act - opportunity of personal hearing - HELD THAT:- In the instant case, as this Court is convinced that on the peculiar facts and circumstances of this case i.e., lull between the first revisional notice on 27.02.2015 and reply thereto on 10.04.2015 besides further lull after production of 23 purchase bills in 2017 itself pursuant to notice dated 29.11.2017 and comparison of 23 purchase bills 1 ½ years after they were produced, the prayer for personal hearing has to be acceded to. The impugned order is set aside solely on the ground of personal hearing - By consent of both sides, personal hearing is fixed on 18.07.2019 at 12 Noon. Venue shall be the office of the sole respondent. Writ petitioner undertakes to avail the personal hearing on the aforesaid date, time and venue - petition disposed off by way of remand.
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