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2017 (7) TMI 313 - HC - VAT and Sales TaxPrinciples of Natural justice - application filed under section 84 of the TNVAT Act for rectification of the order of assessment not considered - Held that: - it is evidently clear that the petitioner did not have an opportunity to putforth their objections to show cause as to why a deduction of a sum of ₹ 26,56,749/- is not sustainable. In the impugned order, the respondent has admitted the fact that the petitioner has filed a petition under section 84 of the TNVAT Act requesting to revise order of assessment in the year 2013-14 and accepting the Form C and Form F declaration, revision order was passed for the said year by order dated 14.06.2016 resulting in balance of tax due of ₹ 3,95,18,210/- - the matter is remanded to the respondent for fresh consideration - appeal allowed by way of remand.
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