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2018 (7) TMI 1664 - HC - VAT and Sales TaxPrinciples of Natural Justice - no personal hearing granted - validity of assessment order - Best Judgement Assessment - disallowance of ITC - Held that:- It is seen that the assessment order is deemed to have been assessed as per Section 22(2) of Tamilnadu VAT Act,2006. On random scrutiny, the petitioner was issued with the summons and since he failed to respond, final orders were passed - It is well settled by the instructions issued by the department as well as various judgments that even where objections are filed or not, an opportunity of personal hearing shall be afforded to the dealer concerned - In the instant case, the summons were issued on 20.01.2010. There is no reference as to the date of service of summons and there was no reference as to the date fixed for personal hearing. The respondent has not communicated the hearing date fixed for personal hearing and called the petitioner to make his submissions. In the instant case, the mandatory requirement of affording an opportunity of personal hearing was not given to the petitioner and the respondent proceeded to pass orders only because the petitioner failed to respond and he has not applied his mind as to the documents available before the authority also - Such an act would amount to violation of principles of natural justice. The matter is remanded back to the respondent - petition allowed by way of remand.
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