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2017 (11) TMI 592 - HC - VAT and Sales TaxPrinciples of Natural Justice - Revision of assessment order - input tax credit - TNVAT Act - Held that: - the respondent could have afforded an opportunity to the petitioner and directed them to appear in person and produce necessary details and records to substantiate their stand - there has been violation of principles of natural justice in passing the impugned orders - this Court is of the considered view that the assessment should be re-done by the respondent after affording an opportunity of personal hearing - petition allowed by way of remand.
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