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2017 (7) TMI 314 - MADRAS HIGH COURTPrinciples of natural justice - The primary ground on which the petitioner has challenged the impugned order is by contending that an opportunity of personal hearing was not granted as required to be granted under section 27 of the TNVAT Act - Held that: - Considering the complexity of the transaction and the large turnover involved, this Court is of the view that the respondent Assessing Officer should have afforded an opportunity of personal hearing, especially when the present assessment order is pursuant to the revised notice issued by him dated 14.12.2016 - When the fact remains that the earlier officer while issuing his notice dated 26.08.2016 in no uncertain terms stated that the records filed by the petitioner are sufficient to hold that the goods have been actually exported outside the Country and granted exemption claim on direct export sales for the entire amount claimed by the petitioner. The matter requires to be remanded for fresh consideration on this aspect as well as with regard to the defective C Forms which according to the respondent is not acceptable - appeal allowed by way of remand.
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