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2016 (10) TMI 899 - HC - VAT and Sales TaxValidity of order of assessment - principles of natural justice - TNVAT Act, 2006 - CST Act, 1956 - application for revision of assessment u/s 84 of the State Act - Held that: - this Court is of the view that the application under Section 84 of the State Act having been filed before the respondent, it is but appropriate for the respondent to dispose of the same on merits and in accordance with law and not merely reject it by a single line order stating that the order of assessment has been validly passed. The respondent shall take note of the petitioner's case that the notice proposing revision itself is based on the audit conducted by the office of the Accountant General and the assessment was completed ex parte upon failure of the petitioner to submit their objections. In such circumstances, the respondent shall consider the petitioner's application under Section 84 of the State Act effectively, peruse the documents, ascertain the genuineness of the transaction and then pass an order giving reasons. Petition allowed - decided in favor of petitioner by way of giving them one more opportunity of being heard and accepting the application u/s 84 of the act.
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