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2019 (3) TMI 1021 - HC - VAT and Sales TaxValidity of assessment order - compounded rate of tax - Section 8(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 - principles of natural justice - Held that:- In the instant case, no personal hearing was granted to the petitioner, eventhough a specific request was made by the petitioner, in his reply dated 04.01.2016. It is well settled that personal hearing will have to be granted to the assessee under the Tamil Nadu Value Added Tax Act, 2006 as held by the internal circular bearing circular No.7 of 2013 of the Principal Commissioner of Commercial Tax. The Hon'ble Division Bench of this Court has held in the case of G.V.Cotton Mills (P) Limited Vs. The Assistant Commissioner (CT) [2018 (3) TMI 1617 - MADRAS HIGH COURT] has held that even though personal hearing is not sought for by the assessee, it is mandatory on the part of the respondent to grant a personal hearing. The matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders, after giving sufficient opportunity of hearing to the petitioner - petition allowed by way of remand.
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