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2018 (11) TMI 1875 - HC - VAT and Sales TaxReopening of concluded assessment - short submission of petitioner is that this communication cannot be called as a SCN in terms of the proviso to Section 27(2) of TNVAT Act - HELD THAT:- Any show cause notice should be precise in the formulation of its tentative conclusions. In this case, the said communication dated 12.12.2017 called upon the petitioner to make available a set of documents. Therefore such a communication can only be characterized as a notice in terms of Section 63 of the TNVAT Act. Any Assessing Authority is empowered to call upon the assessee to produce the accounts and other relevant documents - It is true that the petitioner was given an opportunity of personal hearing on 18.12.2017. But then, such an personal hearing will have to be granted after issuing a show cause notice. It is concluded that the communication dated 12.12.2017 is not a show cause notice at all. It is only a communication under Section 63 of the Act. The order impugned will have to be set aside on the short ground that the show cause notice as contemplated under Section 27(2) of the Act, was not issued. Therefore, the order impugned in this writ petition is set aside - matter is remitted to the file of the respondent who shall issue a proper show cause notice and after affording an opportunity of personal hearing to the petitioner herein pass order in accordance with law. Petition allowed by way of remand.
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