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2013 (1) TMI 691 - HC - VAT and Sales TaxNatural justice denied - non affording a personal hearing to the petitioner - Whether proviso to section 48A of the TNVAT Act, 2006 speaks about the rejection of the application Held that:- Admittedly, the application filed by the petitioner seeking clarification on the product has been rejected holding that it falls under a different category, namely, Part C of the First Schedule to the TNVAT Act, 2006. Therefore, before rejecting the petitioner's application, the proviso to section 48A of the TNVAT Act, 2006 and rule 12A of the TNVAT Rules, 2007 necessarily have to be followed. Admittedly, in this case, no opportunity of personal hearing was given to the petitioner. In such view of the matter, the impugned order is liable to be set aside. In view of the above, the impugned order is set aside and the matter is remitted back to the first respondent-Authority for fresh consideration after giving reasonable opportunity to the petitioner in accordance with law.
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