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2016 (1) TMI 186 - HC - VAT and Sales TaxValidity of impugned order - Levy of penalty under Section 27(3)(c) of the TNVAT Act - Availment of input tax credit - Held that:- Without considering his objection and revised return filed on 14.05.2015, the respondents had passed an order of assessment - By directing the petitioner to pay 15% of the Tax amount, the matter may be remitted back to the respondent, to pass a fresh order, by considering the petitioner's objection and revised return filed on 14.05.2015, by affording an opportunity of hearing to the petitioner. - Accordingly, the impugned order passed by the respondent in TIN: 33654123301/2013-14 dated 15.06.2015, is set aside and the matter is remitted back to the respondent - Decided in favour of assessee.
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