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2015 (5) TMI 207 - HC - VAT and Sales TaxPenalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 - Personal hearing not granted - Held that:- On perusal of the show cause notice, dated 28.05.2014, it is evident that there was no proposal made for imposing penalty under Section 27(3) of the Act, therefore, such contention raised by the petitioner merits acceptance. So far as opportunity of personal hearing is concerned, Section 22(4) of TNVAT Act mandates that the dealer should have been heard personally, especially, in a case relating to revision of assessment. This has also not been followed by the respondent while passing the impugned order - The decision of the Honourable Division Bench of this Court in the case of V.Selladurai vs. Chief Commissioner of Income-Tax (OSD) and another, reported in [2007 (8) TMI 69 - HIGH COURT, MADRAS] supports the stand taken by the petitioner, wherein, it has been held that when no personal hearing was granted to the Assessee, there was a clear violation of principles of natural justice. Hence, on the above ground, the impugned order calls for interference. - Decided in favour of assessee.
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